Financial reporting

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.

Time is tight for Donald Trump’s lawyers in their fight to keep the president’s financial records out of the hands of congressional Democrats.

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

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.

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

The board is looking for public companies to take part in a study focusing on potential improvements to the segment disclosure requirements.

Howitt led the group that has promoted integrated reporting for three years and promulgated the model worldwide.

The Governmental Accounting Standards Board has proposed some new guidance on the accounting and financial reporting for public-private and public-public partnership arrangements, along with availability payment arrangements.

PricewaterhouseCoopers was fined 4.55 million pounds by the U.K.’s accounting watchdog over failings in its handling of technology firm Redcentric.

Luca Pacioli’s groundbreaking text on bookkeeping, accounting and mathematics sold for $1,215,000 at an auction Wednesday at Christie’s in New York.

The president’s personal lawyers told the court it must reverse a judge’s ruling allowing the House Oversight and Reform Committee to subpoena financial records from his accounting firm.

Clawbacks on incentive-based compensation for executives could lead to misconduct and misreporting of financial results, according to a new academic study.

Former Hewlett-Packard Co. head Meg Whitman was accused of "trashing" the reputation of Autonomy founder Mike Lynch without understanding whether fraud had been committed at the firm he sold for $11 billion.

A federal judge in New York rejected President Donald Trump’s request to keep his banks from producing financial records to lawmakers, handing House Democrats a second convincing courtroom win this week in their efforts to delve into the president’s finances.

A Democrat-led House committee moved a step closer to reviewing President Donald Trump’s tax information after a federal judge ruled U.S. lawmakers have the power to demand records from his accounting firm, Mazars USA LLP.

It's time to treat environmental, social and governance metrics with the same rigor as financial metrics.

The Financial Accounting Standards Board is giving banks some leeway in applying the new credit losses standard.

The Institute wants to postpone the effective date of its new leases standard for one year, citing an overload for financial statement preparers.

Is quarterly reporting really valuable enough to investors to justify the time and cost spent to compile the reports?