Financial reporting

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By Katie Linsell and Olivia Konotey-Ahulu
June 12, 2020 11:25 AM

A backlash is growing among regulators and participants against EBITDA — earnings before interest, taxes, depreciation, amortization and coronavirus.

2 Min Read
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By Silla Brush
May 20, 2020 10:05 AM

Europe’s top markets watchdog is warning companies against getting creative with financial statements that obscure the effect of the coronavirus pandemic on their bottom line.

1 Min Read
FASB, GASB and FAF logos on the wall at headquarters in Norwalk, Connecticut
Shana Clor-Proell
May 18, 2020 4:04 PM

Members of the American Accounting Association's Financial Reporting Policy Committee denounce provisions in the CARES Act they see as threatening FASB’s independence and setting a dangerous precedent with serious potential to undermine confidence in corporate financial reporting.

3 Min Read
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Clancy Fossum
May 13, 2020 12:49 PM

As the world grapples with the escalating impact of the pandemic, a stark realization is now sweeping over accounting and finance teams — they’re the ones who have to figure out how countless uncertainties fit into their reporting and GAAP.

4 Min Read
A sign advising of social distancing measures in place stands on display at the entrance to a Pick n Pay Stores Ltd. supermarket in Johannesburg, South Africa, on Monday, May 11, 2020.
Ian Mackintosh
May 12, 2020 1:59 PM

The challenges for corporate reporting after COVID-19

2 Min Read
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Michael Cohn
May 7, 2020 2:19 PM

Financial executives are taking a two-phase approach to managing coronavirus issues that face their companies, according to a new survey.

4 Min Read
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Michael Cohn
April 27, 2020 5:28 PM

Public companies are dealing with a variety of financial reporting difficulties in the face of the unpredictable COVID-19 pandemic and the impact it’s having on businesses of all sizes.

12 Min Read
Lease accounting standards obstacles FASB chart
Len Neuhaus
April 24, 2020 10:30 AM

Recent events affecting the global financial health of businesses have forced CFOs and treasurers to conserve and preserve cash.

2 Min Read
FASB chairman Russell Golden
Michael Cohn
April 21, 2020 11:52 AM

The proposal would delay the effective date for one year for some private companies and nonprofits in applying the leases standard and for franchisor businesses in applying the revenue recognition standard.

3 Min Read
FASB, GASB and FAF logos on the wall at headquarters in Norwalk, Connecticut
Michael Cohn
April 12, 2020 3:08 PM

The Financial Accounting Standards Board staff released a question-and-answer document to respond to questions about the lease accounting guidance for lease concessions in the wake of the novel coronavirus pandemic.

1 Min Read