Per Federal Public Law 100-679, the federal government requires institutions of higher education that receive more than $25 million in federal research contracts or grants to disclose their cost ...

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 ...

The International Auditing and Assurance Standards Board has released for public comment proposed changes to the International Standards on Auditing to clarify the expectations of auditors when ...

Disclosure informs the public by making facts or information available. Proper corporate disclosures keep investors and analysts informed. Disclosures protect companies if economic changes affect ...

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 ...

Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic issues ...