Among other things, the new approach will limit the ability of firms to predict which of their audits the PCAOB may select to inspect.
Disclosing supplemental information like key operating metrics and forecasts requires controls and procedures, says the SEC's Wesley Bricker.
By the end of 2017, public companies will have to separate employee service costs from other pension cost components.
MDC Partners settles $1.5 million case for failing to disclose CEO perks and violating rules on reporting non-GAAP metrics.
Outgoing SEC Commissioner Mary Jo White encourages FASB and IASB to continue collaboration.
The new revenue recognition standard has implications that extend far beyond accounting.
Ongoing weakness in energy prices and some large writedowns in tech resulted in a notable year for goodwill impairments.
Non-GAAP metrics help tell the story of a company’s performance. But is their increasing prevalence rendering the official earnings numbers less…
Now that more than 150 comment letters on non-GAAP measures from the SEC filings review staff have become public, here’s what CFOs need to know.
“We want to give investors the right handles to look at a balance sheet,” the board's chairman Hans Hoogervorst says.
