What Else Do Financial Records Include? Other than the most common line items found in financial statements, investors can also read the lesser known items, such as the footnotes, which often contain ...
You cannot ignore something about which you are unaware. Many corporate directors and investors are simply unaware of many one-time items that companies report because they are buried deep in the ...
Accountants sometimes include important notes regarding a company's assets, liabilities or equity on financial statements. Notes can be added as an attachment to a financial statement or as a footnote ...
To David Trainer, financial statement footnotes are "the decoder key to unlocking a company's true value." But to some companies, true value is best hidden. And thus he was not very popular on ...
It’s no secret to investors that annual reports filed by U.S. companies are becoming increasingly complex. Many reports in the business press over the past decade cite concern that the proliferation ...
At times during audit season, not-for-profit financial statement auditors may feel like medical professionals in January. They’re extremely busy, and many of the “patients” receive the same diagnosis.
External audits focus on whether and how well a business's financial statements adhere to generally accepted accounting principles, or GAAP. The objective of GAAP is to standardize and regulate ...
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