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.
If Baruch Lev is right, the old models don’t work anymore.
Companies walk a fine line in determining what kind of adjustments should be made to GAAP results.
As the evolving risk landscape in which enterprises operate becomes more complex, management accounting must also evolve to incorporate risk.
FASB launches a proposal to fill in gaps in its revenue recognition standard.
Companies wouldn’t have to calculate the assets and liabilities of acquired units, according to FASB’s goodwill proposal.
"Cherry picking" and boilerplate reporting are in the SEC's crosshairs.
The new revenue standard could change "not only the top line, but also the bottom line and analysis that depends on the financial statements."
Readers discuss a flawed accounting rule that can confuse investors about the post-deal value of companies that make acquisitions.