Program Goal #1: GAAP Based Financial Statements - Demonstrates ability to properly prepare an intermediate-level, full set of GAAP-based financial statements (without footnote disclosures). Student ...

Learn how accounting earnings are calculated, their role in financial statements, and their influence on stock valuation with insights into net income and expenses.

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 ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...