The International Auditing and Assurance Standards Board has released ISA 810 (Revised), Engagements to Report on Summary Financial Statements. The standard deals with the auditor’s responsibilities ...

Financial statements and reports are used to tell a quantitative story. Numbers don't lie and can be easier to communicate, so financial reports are heavily used as tools for managing performance in ...

Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. Katrina Ávila Munichiello is an experienced editor, ...

The International Auditing and Assurance Standards Board has released an exposure draft proposing changes to how auditors should handle engagements reporting on summary financial statements.

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 ...

A business bank statement tracks transactions, balances, and cash flow. Learn key components and tips for better financial management. A business bank statement is an official financial document ...

One of the most effective ways to compare two businesses is to perform a ratio analysis on each company's financial statements. A ratio analysis looks at various numbers in the financial statements ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech ...

We have reviewed the condensed quarterly consolidated financial statements included in the "Attachment", namely, the consolidated statements of financial position as of June 30, 2025 of NIDEC ...