The Governmental Accounting Standards Board debuted a series of videos to help officials understand the information included ...

Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for ...

GASB will take a fundamental look at the reporting model for state and local government financial statements in an effort that aims to enhance the information available for decision-making and ...

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 ...