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

Discover how Statements of Financial Accounting Standards (SFAS) guide U.S. accounting principles. Learn about their impact and why they've been replaced.

As the chief operating officer at a firm specializing in financial and accounting services, I've seen firsthand the immense value that accurate financial reporting brings to a business. Whether you're ...

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 ...

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 ...

Michelle Cull is a member of CPA Australia, the Financial Advice Association Australia and President Elect of the Academy of Financial Services in the United States. Michelle is an academic member of ...