Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

Spotting financial statement fraud is crucial. Learn key signs and detection methods to protect your investments from risky ...

The International Accounting Standards Board has introduced a new standard to give investors more readily comparable information about companies' operating profits in one of the biggest changes to ...

The Financial Accounting Standards Board released an accounting standards update Monday to improve financial reporting by requiring public companies to disclose, in their interim and annual reporting ...