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 ...

As the chief operating officer at a firm specializing in financial and accounting services, I've seen firsthand the immense value that accurate financial reporting brings to a business. Whether you're ...

The AICPA Accounting and Review Services Committee (ARSC) voted Wednesday to issue an amendment clarifying that a CPA preparing financial statements as part of a consulting services engagement ...

Goulston & Storrs M&A attorney Dan Avery is a nationally recognized expert on M&A deal point trends. In partnership with Bloomberg Law, Dan has developed a series of 25 articles looking at these ...

Researchers from the University of Chicago have demonstrated that large language models (LLMs) can conduct financial statement analysis with accuracy rivaling and even surpassing that of professional ...

Every February and August, business news sites are full of headlines about company reports and “earnings season”. That’s because in Australia, most companies have a reporting period ending June 30 – ...

A new study attempts to understand how financial statement auditors detect, resolve, and deal with the aftermath of material misstatements in companies’ financial statements. We often hear about ...