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 ...

CCH has introduced an AutoCheck Disclosures Checklist tool for its Accounting Research Manager online service that aims to simplify the process of preparing financial statement disclosures. The tool ...

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

At a meeting of the SEC’s Investor Advisory Committee in June last year, the Committee discussed the importance of non-traditional financial information. According to the panel’s moderator, investors ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...

Basic accounting principles form guidelines that govern the preparation of financial reports. These guidelines provide a comprehensive framework for classifying, recording, presenting and interpreting ...

Discover how accruals affect company finances, with insights into the accrual accounting method, its applications, and ...