Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

New directions mandate standard balance sheet formats and comprehensive disclosures for UCBs. The key takeaway is tighter uniformity and transparency aligned with statutory schedules and accounting ...

As the chief operating officer at a firm specializing in financial and accounting services, I've seen firsthand the immense value that accurate financial reporting brings to a business. Whether you're ...

Discover how Statements of Financial Accounting Standards (SFAS) guide U.S. accounting principles. Learn about their impact and why they've been replaced.

Michelle Cull is a member of CPA Australia, the Financial Advice Association Australia and President Elect of the Academy of Financial Services in the United States. Michelle is an academic member of ...

Reviewing the accountant’s responsibilities for fraud when performing an assurance engagement. Fraud is a serious concern that can have devastating consequences. With that in mind, there may be no ...