On April 1, the U.S. Court of Appeals for the First Circuit vacated a summary judgment ruling in favor of the Securities and Exchange Commission ...

It isn’t accounting materiality, as traditionally understood ... and advertising on our websites and newsletters. How we use your information depends on the product and service that you use ...

Though the SEC has yet to issue regulations specific to AI, that doesn't mean companies are off the hook when it comes to ...

CDL's 18th Integrated Sustainability Report marks progress in IFRS-aligned reporting, enhanced double materiality, expanded ...

Dezeen has teamed up with DesignMarch to livestream a programme of talks by leading designers exploring materiality and sources ... The first session will explore the use of "overlooked" natural ...

A simple yet effective way to address this issue is through a homework audit—a structured process that helps teachers ...

Odd deductions, failing to file a tax return on time, and just making a lot of money can be enough to raise eyebrows with the ...

Guidance on current expected credit losses applies to some not-for-profit organizations. Find out when and how.

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...

Police raid an accounting firm in Bang Phli district, Samut Prakan, for registering companies using Thai nominees for foreign businesses on Wednesday. (Photo supplied/Wassayos Ngamkham) ...

Delhaise said that entity matching was "quite a challenging thing" and required significant internal coordination. Variations ...