Jennifer Simonson is a business journalist with a decade of experience covering entrepreneurship and small business. Drawing on her background as a founder of multiple startups, she writes for Forbes ...

Four times a year, public companies provide an in-depth look at their financial performance — and drilling into those figures is one of investors' most important jobs. But making sense of them isn't ...

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Washington, D.C. – Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, published two proposed rules to eliminate more than ...

We spend a lot of time thinking of reasons we shouldn’t do things. What if we decided to default to yes? By Melissa Kirsch This past week, true to my vow to continue engaging in summer activities ...

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 ...

The 2025 FASB taxonomies have been finalized. FASB announced Tuesday that the SEC has accepted the 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT), ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...