Financial statements include a balance sheet and an income statement, commonly referred to as a profit and loss statement. The balance sheet presents a company's assets, liabilities and equity as of a ...

Financial statements are essential tools used to analyze a company's performance. Management utilizes several techniques to determine a company's financial condition and make decisions regarding ...

The American Institute of CPAs’ Auditing Standards Board has issued a new auditing standard on internal control and an interpretation related to the sustainability financial statements used by the ...

Discover easy steps to find a company's profit and loss statement and other financial reports required by law. Improve your ...

The AICPA Auditing Standards Board (ASB) issued an auditing interpretation Tuesday that permits an auditor to report on the basic financial statements of the U.S. government in accordance with ...

What if analyzing complex financial statements took seconds instead of hours? Imagine an investor reviewing a company’s balance sheet, income statement, and cash flow report, tasks that traditionally ...

The Journal of Financial Education, published quarterly, is devoted to promoting financial education through publication of articles that focus on: 1) Educational research 2) Creative pedagogy 3) ...

Dorothy Neufeld is currently a financial writer for Visual Capitalist. She has 5+ years of writing experience. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a ...

IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...

The full-time program consists of 33 credits of academic courses beginning in July each year. The program will complete the following May in time for interested students to take the Chartered ...