The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

New directions mandate standard balance sheet formats and comprehensive disclosures for UCBs. The key takeaway is tighter uniformity and transparency aligned with statutory schedules and accounting ...

The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments. The proposal is part of ...

GASB issued a revised proposed concepts statement Tuesday that would guide the board when it establishes requirements for notes to financial statements for state and local governments. The proposal ...

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

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

The guidance highlights that mismatches in turnover, ITC, or tax liability between books and returns can trigger audits and ...

Divorce mediation continues to serve as a practical and less adversarial alternative to courtroom litigation for separating ...

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 ...