Every financial statement has a specific purpose, and each one has specific objectives. In a public company, these objectives center on complying with full disclosure and Financial Accounting ...

The Financial Accounting Standards Board, which sets the rules for business accounting in the United States, says the objective of financial reporting is to provide current and potential investors and ...

This course provides a comprehensive framework for using financial statements to evaluate a company’s strategy execution, performance, financial prospects, and value. The primary emphasis is on the ...

IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...

The full-time program consists of 33 credits of academic courses beginning in July each year. The program will complete the following May in time for interested students to take the Chartered ...

An intriguing article with a very different perspective and an automated AI methodology for fundamental analysis was recently contributed to the Institute. We are happy to have guest financial ...

Researchers from the University of Chicago have demonstrated that large language models (LLMs) can conduct financial statement analysis with accuracy rivaling and even surpassing that of professional ...