Accounting and reporting

Ingersoll Rand reported a 28.3% adjusted EBITDA margin for Q3 2026, Atlas Copco 21.3% adjusted operating. Rebuilt on one basis the gap reverses to 0.4 points.

Company financial data Europe is shaped by EU accounting, listing, and tax transparency rules, then surfaced in annual filings and notes.

Reliable Nordic company data comes from the companies' own interim reports, ESEF annual reports and stock exchange releases. Where to download them, how to use the reporting calendar and how to compare peers, with UPM, Stora Enso and Metsä Board.

The 8-K earnings release is the first publication of a US company's quarter: headline GAAP figures, non-GAAP measures and guidance. The 10-Q follows with full statements, segments and year-to-date cash flow. We walk through Johnson & Johnson's Q3 2026.

A company financials platform puts US GAAP and IFRS statements in one shape, but presentation, operating profit, leases and cash flow classification still differ. We show what to check, using Cisco and Nokia.

US risk factors sit in one place, 10-K Item 1A; Nordic risks are spread across the board of directors' report and the notes. We show how to search both, with cited passages from three FY2025-FY2026 reports.

ESEF makes the primary statements in EU listed companies' annual reports machine-readable, but notes, segments, adjusted measures and quarterly reports remain largely outside it. We show what that means for company financial data in Europe, using UPM-Kymmene's FY2025 figures.

How to research Duolingo's ASC 606 disclosures with Clarifo, reconcile the $496.2M deferred revenue balance and document reported versus calculated figures.

Explore US GAAP through real CAVA, Duolingo and Celsius accounting case studies, with separate Behind the Figures research workflows.

Duolingo ended FY2025 with $496.2M in deferred revenue. A real ASC 606 case study on subscription payments, revenue recognition and contract liabilities.

How to use Clarifo to find CAVA's lease note, reconcile $624.9M in future payments to its $466.2M liability, and document ASC 842 findings.

CAVA reports $624.9M of future lease payments against a $466.2M operating lease liability. A real ASC 842 case study for understanding restaurant obligations.

A source-first Clarifo workflow to reconcile Celsius's Alani Nu purchase price, intangible assets and goodwill under ASC 805.

Celsius's Alani Nu acquisition involved $2.06B in consideration and $734M in goodwill. Explore ASC 805 purchase accounting and intangible valuation.

Under ASU 2026-03, investment companies within Topic 946 must reflect lock-ups and other contractual sale restrictions as a discount in fair value and disclose it, while banks and operating companies keep the unadjusted quoted price. We show what Wells Fargo, Hercules Capital, Nvidia and Northern Trust disclose today.

US companies report revenue and profit by the segments their chief operating decision maker uses (ASC 280), now with significant segment expenses, and separately by geography and product. We read Caterpillar's and Meta's FY2025 10-Ks to show what the split reveals.

SEC XBRL financial data gives you tagged facts from every 10-K and 10-Q, not a ready time series. What a company financials dataset has to add, shown on Amazon.com, Inc.'s quarterly figures.

ESEF financial data is the machine-readable layer inside EU listed companies' annual reports. We explain iXBRL tags, the ESEF taxonomy, block-tagged notes and common pitfalls, using KONE's FY2025 report.

Nordic company financials are published in IFRS interim reports, annual reports and ESEF files, released as stock exchange releases on a pre-announced calendar. We trace KONE and Atlas Copco's FY2025 figures to their sources.

A 10-Q reports the income statement for the quarter and the year to date, but the cash flow statement only year to date, and Q4 never gets a 10-Q at all. We show how to read discrete quarters correctly, using Micron's 53-week fiscal 2026.

A practical guide to IFRS 15 for construction teams, covering over-time recognition, performance obligations, contract modifications and progress measures. Learn IFRS 15 construction revenue recognition with YIT and NCC examples. Compare reported accounting policies using Clarifo in ChatGPT and Claude.

IFRS 18 will change how companies present operating profit from 2027. We examine the latest regulatory developments, the challenge of restating 2026 comparatives and how Clarifo helps investors and finance teams investigate source-backed reporting disclosures through ChatGPT and Claude.

IFRS 16 is working as intended, but some recurring application costs remain higher than expected. We examine what the IASB’s new targeted improvement project means for finance teams.

A current roadmap of IAS 28, IFRS 20, Risk Mitigation Accounting and ESRS-40a, including key deadlines, effective dates and next actions.

Accounting standards evolve through issuance, endorsement, implementation and review. Effective reporting research must connect the requirement to its current lifecycle stage.

A new mandatory income statement structure, management-defined performance measures, and real Nordic company examples — what IFRS 18 means for finance teams before 2027.