Financial reporting

What are the major accounting considerations when evaluating complex debt and equity financial instruments?

Short-seller Gotham City Research criticized Spanish blood-plasma company Grifols' accounting and corporate governance.

The judge must decide if Trump intentionally inflated his annual financial statements by billions of dollars a year.

The company has introduced two options to help companies comply with the new requirements of the Corporate Transparency Act.

There is no question that inflation can materially impact a business, and F&A teams have the responsibility to monitor and analyze core costs that may be trending upward.

Auditor disclosures of client-specific quantitative materiality thresholds, which are required in the U.K. but not the U.S., could be encouraging some businesses to massage their earnings reports.

A study finds the negative effects of such events can lead to pessimistic risk assessments of financial reporting choices and a decline in accrual-based and real earnings management for companies in the impacted areas.

A new online registry opened Monday where companies need to disclose who truly owns or controls them.

The Financial Accounting Standards Board has decided not to add several projects to its technical agenda, including one on commodities, despite requests.

The residential landlord with thousands of properties across Germany has been under intense public scrutiny since October 2021.