The International Auditing and Assurance Standards Board (IAASB) on Monday proposed changes to reporting on summary financial statements. The exposure draft for International Standard on Auditing (ISA ...

The International Auditing and Assurance Standards Board (IAASB) has issued guidance on the auditor’s responsibilities related to an engagement to report on summary financial statements derived from ...

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 ...

Financial statements are written records of a business’s financial situation. They include standard reports like the balance sheet, income or profit and loss statements, and cash flow statement. They ...

KYOTO, Japan--(BUSINESS WIRE)--Nidec Corporation (TOKYO: 6594; OTC US: NJDCY) (the “Company”) today submitted amendment reports to its Securities Reports, Quarterly Reports and Internal Control Report ...

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, ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Suzanne is a content marketer, writer, and ...

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 ...