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 ...

Start by looking at cash flow from operations, the section that tells you how much money the company’s main business is actually generating. If that number is positive and growing over time, it’s ...

Michelle Cull is a member of CPA Australia, the Financial Advice Association Australia and President Elect of the Academy of Financial Services in the United States. Michelle is an academic member of ...

As the chief operating officer at a firm specializing in financial and accounting services, I've seen firsthand the immense value that accurate financial reporting brings to a business. Whether you're ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. We often hear about failed financial statement audits at ...

Reviewing the accountant’s responsibilities for fraud when performing an assurance engagement. Fraud is a serious concern that can have devastating consequences. With that in mind, there may be no ...