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

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

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.

Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...

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

The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments.

The GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

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 ...