GAAP rules are constantly being clarified and tightened, reducing gray areas and increasing consistency, which means less flexibility and more scrutiny from auditors. Here is an executive-level ...

FASB on Monday released its 2026 taxonomies. According to a news release, the SEC is expected to accept as final early next year the 2026 GAAP Financial Reporting Taxonomy (GRT), the 2026 SEC ...

I last covered Meta Platforms, Inc. (META) on Oct. 8 with an article entitled "Meta Platforms: Power Of The Adoption Curve." The article was triggered by the 2025 Meta Connect event. The progress ...

Four times a year, public companies provide an in-depth look at their financial performance — and drilling into those figures is one of investors' most important jobs. But making sense of them isn't ...

Washington, D.C. – Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, published two proposed rules to eliminate more than ...

Docusign (DOCU) has struggled recently, though the stock has been a solid performer since the tech crash of 2022. The company is GAAP profitable and continues to post respectable top-line growth. The ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures ...

A landmark research study by the Governmental Accounting Standards Board has provided one of the most detailed examinations to date of how state and local governments in the United States use GAAP.

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...