Financial reporting

The Securities and Exchange Commission voted to propose a number of amendments to simplify some disclosure requirements for public companies, along with investment advisers and investment companies.

Last quarter, General Electric Co. reported earnings of 28 cents a share. Also 13 cents a share, 19 cents a share and 15 cents a share—all at the same time.

SASB’s Jean Rogers discusses the board’s coming set of standards.

The report is part of IASB’s better communication in financial reporting initiative.

The Securities and Exchange Commission has upgraded its EDGAR system and now supports the 2017 IFRS taxonomy for International Financial Reporting Standards using XBRL technology.

The Financial Accounting Standards Board published a proposed accounting standards update Tuesday to clarify and get rid of some specific inconsistencies in key parts of GAAP.

The U.S. Securities and Exchange Commission said Monday that the hackers who broke into its corporate filing system last year accessed two people’s personal information, a change from the agency’s previous assessment that it didn’t believe such data had been compromised.

In the first of a series of articles, Profs. Miller and Bahnson explore a new paradigm for corporate reporting.

Institute of Management Accountants president and CEO Jeff Thomson unveiled a new campaign to emphasize the value of management accountants as more jobs fall prey to robots and automation.

The Securities and Exchange Commission is providing regulatory relief and assistance to accountants, public companies, investment firms, municipal advisors and other affected by Hurricanes Harvey, Irma and Maria.

The Financial Accounting Standards Board has a proposed accounting standards update to clarify how to apply its new lease accounting standard to land easements.

The recently disclosed breach came from the commission's test filing system.

The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting Standards Board.

The commission has been aware of the breach since 2016.

The Financial Accounting Standards Board voted Thursday to add three more projects to its technical agenda in the areas of liabilities and equity, financial performance reporting, and segment reporting.

The revenue recognition standard that takes effect in December for public companies could pose challenges for technology businesses, particularly those relying on traditional subscription licenses, and many companies aren’t ready for the impact on their financials.

Exxon Mobil Corp.’s attempt to use "accountant-client privilege" to avoid handing over audit documents in a politically charged climate-change probe was dealt a final blow by New York’s top court.

The Financial Accounting Standards Board has created a new web page to help companies implement its new standards.

However, this leaves CFOs and controllers worried about security.

TV host and science educator Bill Nye has filed suit against the Walt Disney Company over the accounting for profits on his old TV series “Bill Nye the Science Guy."