The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

The Federal Accounting Standards Advisory Board (FASAB) is seeking feedback on an exposure draft aimed at further standardizing and adding value to note disclosures in financial statements.

The issue concerns statutory timelines for filing financial statements. Companies must file adopted statements within 30 days ...

The annual financial report is the report used to disclose consolidated financial information of the University of Alabama at Birmingham and its component units. The report includes the audited ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...