The Financial Accounting Standards Board released an accounting standards update Monday to clarify the interim effective date of its recently issued standard on disaggregation of income statement ...

Currently, companies typically include in their income statements expense captions for selling, general and administrative expenses, cost of services and other cost of revenues, and cost of tangible ...

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 ...

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 ...

At a meeting of the SEC’s Investor Advisory Committee in June last year, the Committee discussed the importance of non-traditional financial information. According to the panel’s moderator, investors ...

The Center for American Progress submitted a comment letter to the Financial Accounting Standards Board on the board’s enhanced expense disaggregation disclosure requirements. In response to investor ...