GAAP ensures public companies report finances consistently for clear investor comparisons. GAAP adherence is mandated by the SEC, crucial for comparing financial performance. Understanding GAAP helps ...

At times, accounting regulations may seem confusing and you may wonder how to categorize certain expenses. For example, what exactly is the definition of a capital expenditure under GAAP guidelines or ...

In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures. Just as many of us had been reading about a decline in ...

The Internal Revenue Service classification for charitable organizations is 501(c)(3), meaning they are tax exempt. Their earnings may not benefit any private shareholder or individual. For these ...

It’s no secret that proxy statements are rapidly evolving into full-blown marketing documents. The introduction of the CD&A began the trend back in 2006 (although it took a while for companies to move ...

Ed Gaudet is the CEO and Founder of Censinet, a healthcare risk management platform, and member of the Health Sector Coordinating Council. Cybersecurity has become as essential to a company’s ...