Financial reporting

The proposed update aims to improve the guidance for both convertible instruments and the derivatives scope exception for contracts in a company’s own equity.

The Financial Accounting Standards Board is aiming to clarify the interaction between two of its earlier standards.

When it comes to corporate transparency, the United States is at a crossroads.

The U.K. retailer reported a surprise tax bill of almost $750 million, the departure of its financial chief and deepening woes at department-store chain House of Fraser.

By the end of this year, as much as $3 trillion in lease liabilities will have landed on the balance sheets of our nation’s public companies.

Despite the many factors beyond a company’s control when going public, management can take steps to prepare for a pricing window and successfully time an IPO.

Despite unprecedented advances in workplace technology, many accounting and finance professionals continue to struggle with highly manual and inefficient month-end close processes.

With the stock market at record highs, more companies are considering going public, but they need to make sure their accounting is in order before they file.

The Global Reporting Initiative has started looking at how the UN's Sustainable Development Goals can influence business reporting and the adoption of new business models.

Beyond the headline changes lurk a number of interesting intricacies.

Grant Halloran takes over from Dave Kellogg, who stepped down earlier this year when Host Analytics was acquired by Vector Capital.

The Financial Accounting Standards Board voted Wednesday to propose to delay some of its major accounting standards — including credit losses, leases, hedging and long-duration insurance contracts — for private companies, nonprofits and small reporting companies.

Lawyers for Donald Trump are in court Friday morning arguing against a subpoena from congressional Democrats seeking financial information from the president’s longtime accountants, Mazars USA LLP.

The embattled National Rifle Association reported some good news this year: Revenue from membership dues jumped 33 percent last year to $170 million. But that picture may not be as rosy as those numbers suggest.

The Financial Accounting Standards Board has issued an invitation to comment document asking for input from its constituents on the accounting for certain identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill.

Time is tight for Donald Trump’s lawyers in their fight to keep the president’s financial records out of the hands of congressional Democrats.

The new rules adjust accounting to an age when viewers are streaming video online and binge watching their favorite series.

The Financial Accounting Standards proposed some minor adjustments Thursday to the credit losses standard, also known as CECL because of its use of a Current Expected Credit Losses model.

Tongaat Hulett Ltd. said South African police are investigating an unnamed former executive for his role in an accounting scandal that’s forced the sugar maker to restate financials and ask for its shares to be suspended.

Nearly 400 companies transitioned to ASC 842 within the first six months of the effective date.