Not paying close attention to proposed accounting standards and not commenting when there are concerns can have important consequences, experts say.
Security company ADT was hit with a $100,000 fine from the SEC over failure to report under GAAP when presenting its financial numbers.
The SEC takes the position that public companies must assess and calibrate internal accounting controls for the risk of cyber frauds.
Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
The SEC says a sales scheme that inflated financial results at Maxwell Technologies should have been detected by the former CEO and former controller.
Non-GAAP metrics command far more attention from investors than do the official numbers, new research shows.
How much do you know about FASB's new rules on revenue recognition? Take our quiz to find out.
The International Accounting Standards Board responds to companies’ call for help with materiality in financial statements.
The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
Sometimes, the commission’s metrics guidance works against the interests of financial-statement users, a capital markets expert says.
A defect in GM's internal controls allegedly prevented its accountants from learning about a safety issue for 18 months.
Non-GAAP metrics help tell the story of a company’s performance. But is their increasing prevalence rendering the official earnings numbers less relevant?
