Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Accounting reflects ideologies. While western regulators fought to make accounts resemble economic reality, ...

Construction and engineering contracts normally use the percentage of completion method for revenue recognition. Under U.S. generally accepted accounting principles, the PCM is the preferred method ...

Iberdrola USA filed an S-4 with the SEC related to its acquisition of UIL. Previously, IUSA financials were based on IFRS, but the S-4 used US GAAP. This creates a unique opportunity to examine how ...

Non-GAAP accounting is on the rise, with roughly 75% of companies reporting non-GAAP earnings and about 20% of companies reporting a non-GAAP profit despite a GAAP loss. Aggregate earnings appear to ...

PricewaterhouseCoopers has released a useful report demonstrating the many differences that remain between U.S. GAAP and International Financial Reporting Standards. Despite more than a decade of work ...

In a significant shift in financial reporting, Celestica Inc (NYSE:CLS)., a prominent player in the Electronic Equipment industry with a market capitalization of $12.4 billion and impressive 136% ...

Have There Been Benefits to the Convergence Process? Gven this background, the purpose of this discussion is twofold: to provide a review of the events surrounding the convergence movement over the ...

HIVE Digital Technologies Ltd (NASDAQ:HIVE) shares are trading higher on Tuesday. The company disclosed the strategic relocation of its headquarters from Vancouver, Canada, to San Antonio, Texas. The ...