Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for ...

Companies must produce a series of financial statements to provide information on the their activities, net worth and viability. There are three main financial statements maintained by companies and ...

Amortization of a company's intangible assets can take as long as 40 years, depending on the types of assets disclosed on the company's financial statements. How these assets affect financial ...

Learn about accrued expenses, their role in accrual accounting, and how they affect financial statements with examples, ...

What Else Do Financial Records Include? Other than the most common line items found in financial statements, investors can also read the lesser known items, such as the footnotes, which often contain ...

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 ...

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 ...

The International Accounting Standards Board published a consultation document Wednesday with eight proposed illustrative examples showing how companies could apply International Financial Reporting ...

A balance sheet is a type of financial statement that lists a company's assets, liabilities, and shareholders' equity. The assets should be in "balance" and equal the total liabilities and ...

Spring is here. The Easter bunny is on his or her way as Easter approaches. Get those kites decorated! Meanwhile, millions of publicly traded companies (those operating on a calendar year) across the ...

Goulston & Storrs M&A attorney Dan Avery is a nationally recognized expert on M&A deal point trends. In partnership with Bloomberg Law, Dan has developed a series of 25 articles looking at these ...