Learn financial statement analysis techniques, including horizontal, vertical, and ratio analysis, to assess company ...

The board released a concepts statement to guide GASB when mandating note disclosure requirements for state and local governments.

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders.

Explore off-balance sheet activities, their types, and examples to assess financial health and transparency, aiding investors ...

Many Readings include videos and Interactive Illustrations to help students master complex concepts. This reading helps students understand that financial ratios—one financial statement item divided ...

A statutory basis of accounting (for example, a basis of accounting insurance companies use under the rules of a state insurance commission). Income-tax-basis financial statements. Cash-basis and ...

If you’re new to investing and want to know what to read first – especially as reports land in Australia’s company reporting season – here’s where to start.

We examine the valuation of financial statement note information at the time of 10-K filings. We find that stock returns around 10-K filings are positively related to accounting adjustments calculated ...

High Arctic Energy Services-stock News for High Arctic Energy Services High Arctic Files Restated Disclosures to Correct and Enhance Financial Statement Note Disclosure and Business Segment ...