Accounting standards

HSBC Holdings Plc’s auditors cautioned top executives that pressure to meet earnings targets gave managers an incentive to massage their numbers.

The embattled National Rifle Association reported some good news this year: Revenue from membership dues jumped 33 percent last year to $170 million. But that picture may not be as rosy as those numbers suggest.

The Securities and Exchange Commission is paying extra attention to the way public companies are adhering to the new rev rec standard.

The Statement on Standards for Forensic Services No. 1 provides guidance for members providing litigation and investigative services.

International consulting firm Protiviti has released the 15th annual edition of “Internal Auditing Around the World”, providing insights of internal audit leaders on digital initiatives across industries globally.

Accountants can promote their practices and create customized marketing videos, brochures and blog content.

The omnibus exposure draft addresses a variety of issues identified during the implementation and application of different pronouncements.

The Financial Accounting Standards Board has issued an invitation to comment document asking for input from its constituents on the accounting for certain identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill.

Erik Asgeirsson of CPA.com and Sue Coffey of the Association of International Certified Professional Accountants examine the broader evolution of auditing, and the specifics of the AICPA's Dynamic Audit Solution.

The new rules adjust accounting to an age when viewers are streaming video online and binge watching their favorite series.

This is the latest case of a Big Four firm being sanctioned for its accounting shortcomings.

The Public Company Accounting Oversight Board posted two new pages to its website to help implement some of its standards and amendments that have recently been approved by the Securities and Exchange Commission.

The Governmental Accounting Standards Board proposed new accounting and financial reporting guidance Friday on deferred compensation plans under Section 457 of the tax code.

Forensic accounting, like forensic pathology, is a discipline, if not a calling, for many universities and business schools.

A new Accounting Today survey dives into the intricacies of this core service of the accounting profession.

The Financial Accounting Standards proposed some minor adjustments Thursday to the credit losses standard, also known as CECL because of its use of a Current Expected Credit Losses model.

Tongaat Hulett Ltd. said South African police are investigating an unnamed former executive for his role in an accounting scandal that’s forced the sugar maker to restate financials and ask for its shares to be suspended.

The International Accounting Standards Board has some amendments to the standard after hearing complaints from insurers.

Nearly 400 companies transitioned to ASC 842 within the first six months of the effective date.

Steinhoff International Holdings NV is seeking more than 850 million rand ($59 million) from former Chief Executive Officer Markus Jooste for his role in the accounting crisis that triggered the retailer’s near-collapse.