Japanese companies have long been at the forefront at showing how nonfinancial metrics and intangibles impact corporate value.
New technologies and the internet’s culture of openness are transforming business reporting and data analytics.
A look at company financial reports helps settle the debate on whether stock-based compensation has a real cost to companies.
Implementing XBRL with the right cloud-based solutions greatly improve financial and business reporting processes.
Brad Monterio and Anne Leslie-Bini discuss RegTech, a way to leverage technology to help companies remain compliant.
A Deloitte survey asks executives how prepared they were for compliance with the new leasing standards.
Current financial accounting and reporting need to expand to better capture intangible assets beyond the balance sheet.
A survey funded by the IMA Research Foundation explores how external auditors are influenced when internal auditors fail to detect a problem.
Acting SEC chairman Michael Piwowar directed staff to reconsider select disclosure rules in the Dodd-Frank Act.
The growing use of non-GAAP measures in corporate earnings releases could potentially mislead or confuse investors.
Baruch Lev and Feng Gu propose an approach to financial accounting that provides more relevant information to investors.
The operational income statement could be the model needed to seamlessly integrate financial information with operational data.
How companies complete Schedule UTP provides the IRS with greater insight into the various uncertain tax positions being reported.
The lack of a conceptual definition of other comprehensive income creates confusion for companies and users of financial statements.
A former Member of the European Parliament, Howitt has long been an advocate for integrated reporting.
The IAASB issues a discussion paper addressing emerging forms of external reporting.
With the new FASB standard, companies will no longer be able to hide lease liabilities off the balance sheet.
SASB is developing industry-specific standards to help businesses provide a more complete view of all the factors impacting their value.
Management accountants should have a deep understanding of and become more involved with the FASB.
The P/E ratio can vary widely. Make sure you’re using the values most appropriate for your needs.
Companies engaged in acquisitions need to be familiar with how to properly account for indefinite-lived intangible assets.
Get ready before implementation with a change management plan that includes an effective workforce strategy.
Former FASB Chairman Bob Herz is working with SASB to influence the next generation of corporate reporting.
Create business reports in XBRL GL format to enhance reporting and decision-making capabilities.
Industry-specific metrics help companies integrate sustainability efforts into performance management systems and strategy.
A Chief Counsel Advice memorandum describes specific situations where the understatement penalty for tax preparers may or may not apply.
The Court’s ruling against Maryland’s income tax scheme may impact other states with similar policies.
With regulators mandating that finance executives work more closely with auditors, here’s some advice to help management accountants.
A survey of finance executives examines the differences in companies’ asset capitalization thresholds.
Gifts or bequests from sources outside the U.S. should be reported to the IRS if they surpass certain thresholds.
With Republicans now holding the majority in the Senate, attention will turn to passing financial reporting and Dodd-Frank reform bills.
Tracking, settling, and reconciling intercompany transactions can be a burdensome process. Technology offers a solution.
DOL officials are waiting for the final report from the ERISA Advisory Committee.
House passes Promoting Job Creation and Reducing Small Business Burdens Act, but Obama threatens to veto.
FSCM has different meanings in different contexts, but they share the common theme of improving financial operating processes.
If worrying about identity theft isn’t bad enough, you also need to consider your tax situation.