The significant changes in revenue recognition include ones that need to be made in accounting for performance bonuses and licenses.
The stalling of the deal seems to be the latest fallout from the crackdown on inversions.
The new procedure will in theory keep an insolvent bank's counterparties from stepping in and seizing collateral during a crisis.
There is too much variability in the credit risk banks are assigning to different kinds of assets, says the the Basel Committee on Banking…
According to the European Commission, Amazon is being allowed to understate its taxable profits in Luxembourg.
GWU business school students propose ways to highlight changing risk factors, among other recommendations for annual reports.
The impact of PCAOB inspections contributed to the rising cost of public-company audits, finds an FEI study.
The Treasury Department's recent anti-inversion measures claim their first victim — Salix Pharmaceuticals' plan to merge with Italy-based Cosmo.
The PCAOB appears to be backing away from requiring engagement partners be identified in an audit client's annual report.
The Supreme Court agrees to consider the case of Edison International employees who claim the company provided "imprudent plan investments."