Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.

GASB issued a proposal Thursday that would establish requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures. The changes are intended to help ...

Asset classification is the process of categorizing various assets into distinct groups or categories based on specific attributes or characteristics. This systematic categorization allows for a more ...

A nonauthoritative guide aids accountants with discussions about digital assets, general ledger account management, establishing internal controls, and complying with anticipated regulatory changes ...

The Belgian Financial Services and Markets Authority created a chart to differentiate crypto asset securities, investment instruments and financial instruments. The Financial Services and Markets ...

Explore EY's latest guidance on accounting for digital assets under US GAAP, including cryptocurrencies, stablecoins, and ...