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

Discover the key differences between compiled and certified financial statements, including auditing, reliability, and ...

On Monday, Oracle Corp. announced its quarterly earnings, together with substantial financial information about its operations, via a conference call and live webcast. This earnings announcement ...

It should be no surprise that accounting standards have become more complex over the years. Transactions have become increasingly challenging as new products and services emerge and financial ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Artificial Intelligence (AI) is starting to have the capabilities ...

Business decisions are often driven by data, so the accuracy and reliability of financial statements are paramount. One misstep in financial reporting can have far-reaching consequences, eroding ...

The AICPA Accounting and Review Services Committee (ARSC) voted Wednesday to issue an amendment clarifying that a CPA preparing financial statements as part of a consulting services engagement ...

Join the event trusted by enterprise leaders for nearly two decades. VB Transform brings together the people building real enterprise AI strategy. Learn more Researchers from the University of Chicago ...

Michelle Cull is a member of CPA Australia, the Financial Advice Association Australia and President Elect of the Academy of Financial Services in the United States. Michelle is an academic member of ...