The SEC recently amended its disclosure requirements for historical and pro forma financial statements arising from acquisitions and dispositions. [1] While the revisions are fairly technical, overall ...

Financial statement disclosures provide internal and external business stakeholders with additional information regarding a company's financial operations. Small businesses do not usually have ...

The Financial Accounting Standards Board is making progress on its disclosure framework project, which aims to establish an overarching framework to help the board establish requirements for ...

A proposed concepts statement issued Friday by GASB would establish new criteria for state and local governments to follow in developing their disclosures for notes to financial statements. The ...

Learn how disclosure statements provide critical financial insights and prevent insider trading, guiding investors in making informed decisions.

The Federal Accounting Standards Advisory Board (FASAB) is seeking feedback on an exposure draft aimed at further standardizing and adding value to note disclosures in financial statements.

NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued two changes to the FASB’s conceptual framework and two Accounting Standards Updates (ASUs) that improve ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

Effective October 1, 2019, except where exempted below, vendor disclosure statements shall be required from all vendors in an effort to eliminate potential conflicts of interest, regardless of ...

Overall. As proposed, a company that was required to file climate-related disclosure in a filing with audited financial statements would have been required to disclose in a note to its financials ...