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.
How professional services firms need to prepare for the robo revolution.
Readers asked, 'How does continuous accounting actually work?' The CEO of BlackLine provides some answers.
FASB’s plan to use only the U.S. Supreme Court’s definition of materiality draws fire.