Financial reporting

Approximately two-thirds of companies that make up the Dow Jones Industrial Average reported non-GAAP earnings per share, according to a study last year, and the Securities and Exchange Commission is beginning to wonder if the trend has gone too far.

For years, the conversation around XBRL and data-based reporting was theoretical. Though the SEC began requiring companies to report financial statements as data in XBRL format in 2009 (in addition to document versions), there’s been no dramatic evolution in how we think about financial reporting and analysis.

The Governmental Accounting Standards Board issued guidance Monday addressing several practical issues raised by stakeholders during implementation of GASB’s pension accounting and financial reporting standards for state and local governments.

A long-awaited regulation from the Dodd-Frank Act of 2010 requires companies to disclose the ratio of the CEO’s compensation to the median pay of employees and could prove to be effective in restraining the growth of CEO pay, according to a new study.

Thomson Reuters has introduced a new service covering all aspects of financial management and controllership, including accounting and financial reporting, budgeting and forecasting, cost and cash management, business combinations, and internal controls and risk management.

One time I had a client who became his company’s CEO. At one meeting I asked him how he spent his days and how he managed the transition to CEO.

More than 80 percent of nonprofits anticipate growth and increased revenues in 2016, according to a new survey.

More than half of companies in India are not yet ready for new Indian Accounting Standards, according to a new survey.

The crazy news out of Valeant continued this morning with a wild press release announcing, among other things, that Chief Executive Officer J. Michael Pearson is going to leave, but not yet, and that the board asked former Chief Financial Officer Howard Schiller to resign from the board, "but Mr. Schiller has not done so."

Mergers and acquisitions are prompting companies to take risky accounting maneuvers, warns a new report from Deloitte.

The world’s largest banks are incorrectly accounting for their swaps trades, locking up money that could otherwise be paid out as dividends to their shareholders, according to a bold new academic paper.

The Securities and Exchange Commission charged California’s largest agricultural water district Wednesday with misleading investors about its financial condition as it issued a $77 million bond offering, with one of its managers bragging about using “a little Enron accounting.”

The Securities and Exchange Commission has accepted the Financial Accounting Standards Board’s 2016 GAAP Financial Reporting Taxonomy.

Two professors argue that financial reporting and accounting standards are increasingly irrelevant.

It’s generally accepted that a lot of accounting isn’t, well, generally accepted.

Financial reporting economics: It’s a good idea to supply what’s demanded

High tax rates and cybersecurity are among the most pressing concerns of CFOs at technology companies, according to a new survey by BDO USA.

The American Institute of CPAs’ Accounting and Review Services Committee has issued an interpretation on reviews of financial statements.

International Integrated Reporting Council CEO Paul Druckman plans to step down this year.

The U.S. Securities and Exchange Commission is investigating whether Boeing Co. properly accounted for the costs and expected sales of two of its best known jetliners, according to people with knowledge of the matter.