As a part of the response to the call for increased transparency and accountability among not-for-profit entities (NFPs), FASB has taken on a project to improve the existing NFP financial reporting ...
IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...
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Financial accounting: What you need to know
Learn what every business owner needs to know about financial accounting, accounting software and financial statements.
Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Artificial Intelligence (AI) is starting to have the capabilities ...
Discover the crucial differences between pro forma and GAAP financial statements. Learn why companies use both and the ...
This is our third installment on the recent CFA Institute monograph, A Comprehensive Business Reporting Model: Financial Reporting for Investors. The work, authored by a committee of experienced ...
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