GAAP rules are constantly being clarified and tightened, reducing gray areas and increasing consistency, which means less flexibility and more scrutiny from auditors. Here is an executive-level ...

Mergers and acquisitions in the broader economy are on the rise. After a period of relative quiet, the average M&A deal size grew to $544 million — its highest level in five years — signaling renewed ...

Taiwan’s life insurers proposed changes to accounting rules that will cut annual hedging costs by an estimated NT$90 billion ($2.9 billion) and provide relief for excessive currency swings, according ...