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 (IASB) issued IFRS 18: Presentation and Disclosure in Financial Statements in April 2024, marking the most ...

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

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 ...

Orion Group's Financial Statement documents for 2024 have been published. The documents are available in Finnish and English on the Company's website at https://www ...

The AICPA Accounting and Review Services Committee (ARSC) voted Wednesday to issue an amendment clarifying that a CPA preparing financial statements as part of a consulting services engagement ...

Discover the key differences between compiled and certified financial statements, including auditing, reliability, and ...

Over the past two decades, while helping dozens of CEOs and CFOs prepare financial presentations to investors, I have witnessed many of the same missteps. It’s time to talk about the seven deadly sins ...

Income statements, balance sheets and cash flow statements. If you're running a business, you probably have some knowledge of basic financial statements and how to use them. But do you know why ...

The Institute of Chartered Accountants of India (ICAI) will review private lender IndusInd Bank’s financial statements for the financial years 2023–24 and 2024–25 in the wake of recent fraud ...