Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Artificial Intelligence (AI) is starting to have the capabilities ...
Ropes & Gray attorneys Amy Jane Longo, Lisa Bebchick and Shannon Capone Kirk discuss the use of AI in the financial services industry, including the growing regulatory scrutiny of the industry’s AI ...
In 2027, users of financial statements will encounter a transformative shift in how companies present their financial performance. The new standard, IFRS 18 Presentation and Disclosure in Financial ...
Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...