Understanding Accounting Changes: Principles, Estimates, and Impact

Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...
Accounting Today

CCH Offers Tool for Financial Statement Disclosures

CCH has introduced an AutoCheck Disclosures Checklist tool for its Accounting Research Manager online service that aims to simplify the process of preparing financial statement disclosures. The tool ...

Accounting Spreadsheet Example for Businesses

Learn how accounting spreadsheets work with real examples of journals plus when to switch to accounting software.
Accounting Today

FASB Readies Framework for Financial Statement Disclosures

The Financial Accounting Standards Board is making progress on its disclosure framework project, which aims to establish an overarching framework to help the board establish requirements for ...
Business Wire

FASB Improves the Effectiveness of Disclosures in Notes to Financial Statements

NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued two changes to the FASB’s conceptual framework and two Accounting Standards Updates (ASUs) that improve ...
Investopedia

Disclosure Statement: What It Means, How It Works

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...
JD Supra

SEC Issues Statement on Summary Prospectus Risk Disclosures for Mutual Funds

The staff of the SEC Division of Investment Management (the “Staff”) recently issued an Accounting and Disclosure Information statement summarizing its views regarding certain matters related to the ...