I last covered Meta Platforms, Inc. (META) on Oct. 8 with an article entitled "Meta Platforms: Power Of The Adoption Curve." The article was triggered by the 2025 Meta Connect event. The progress ...

The Office of Management and Budget’s Cost Accounting Standards, or CAS, Board has published two proposed rules that aim to streamline accounting requirements for federal contractors by eliminating ...

Eighty-nine percent of the 351 S&P 500 companies that used non-GAAP numbers reported adjustments that made their results look better. Share ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

This article reviews the customary representation and warranty (“R&W”) in stock and asset purchase agreements concerning a target company’s financial statements being prepared in accordance with ...

Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures ...

As of March 17, 2025, the EDGAR® system was updated to support the 2025 US GAAP Financial Reporting Taxonomy (2025 US GAAP taxonomy) and other SEC taxonomies releases. The 2025 taxonomies bring a ...

A landmark research study by the Governmental Accounting Standards Board has provided one of the most detailed examinations to date of how state and local governments in the United States use GAAP.

The Governmental Accounting Standards Board released a study Monday on utilization of GAAP among state and local governments and found all the states are using GAAP, but only about three-quarters of ...

U.S. Army Reserve soldiers receive an overview of Washington D.C. as part of the 4th Annual Day with the Army Reserve May 25, 2016. The event was led by the Private Public Partnership office. (U.S.