The Financial Accounting Standards Board’s ruling on hedge accounting has something for every company that uses derivatives, an EY executive says.
When a company's financial results are mixed, readability can carry the day, finds a new study.
Many finance departments at subscription-based companies are woefully unprepared for the new accounting standard, says Zuora's CEO.
But investor demand for environmental information will drive companies to disclose it, Mary Schapiro says.
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.