The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

What if analyzing complex financial statements took seconds instead of hours? Imagine an investor reviewing a company’s balance sheet, income statement, and cash flow report, tasks that traditionally ...

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 ...