The SEC recently amended its disclosure requirements for historical and pro forma financial statements arising from acquisitions and dispositions. [1] While the revisions are fairly technical, overall ...
The Financial Accounting Standards Board is making progress on its disclosure framework project, which aims to establish an overarching framework to help the board establish requirements for ...
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.
There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not ...
Discover the hidden details in financial footnotes essential for interpreting income statements, balance sheets, and cash ...
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Bank statements: how long to keep them and when to toss them
Bank statements are the kind of paperwork that quietly piles up until a drawer will not close or a downloads folder turns ...
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