The Institute of Chartered Accountants of India is set to implement a new accounting standard requiring companies to classify ...

A landmark research study by GASB has provided one of the most detailed examinations to date of how state and local ...

Financial statements created using these principles ... of course) with non-GAAP numbers. For example, one-time costs suddenly become recurring costs. Synergies that were expected don't happen.

Statements required by Generally Accepted Accounting Principles (GAAP) are the balance ... conclusions about a company's financial performance. For example, some investors might want stock ...

Accrual accounting is the preferred approach for companies reporting their financial statements ... GAAP if they require financing or if their accounts are scrutinized by a third party, for ...

As a result, non-GAAP financial measures are starting to routinely creep into proxy statements. Most companies long ago became sensitized to the need to reconcile and disclose whenever they use ...

In an Industry Letter, the SEC’s Division of Investment Management stated that insurance companies may file financial statements prepared in accordance with statutory accounting principles permitted ...

Depreciation and GAAP A key example of the matching principle ... accounting method or the cash method when preparing their financial statements; however, if a company is public, it must use ...