Kim Soo Hyun’s agency Gold Medalist faces renewed scrutiny over suspicious accounting practices and settlement fees after ...

Learn what an onerous contract is, regulations for reporting them, and examples. Explore how IFRS and GAAP differ in handling these unfavorable contracts.

SEC chair Paul Atkins warns the agency may revisit its 2007 decision to exempt foreign registrant companies from reconciling ...

The targeted new guidance detailing how companies should capitalize certain software costs is effective for annual reporting ...