Although companies should always report accurate information in their financial statements, this does not always happen, and sometimes the error is not caught until ...

Now a new academic study by researchers at Columbia Business School also examines the role of fair value accounting in the financial crisis. The study, published in the Journal of Accounting and ...

Capitalization is the process of recording an expenditure as an asset on a company's balance sheet. This shows that the expenditure is expected to have future economic benefit. Capitalization of ...

For all businesses, especially small businesses, robust financial reporting is essential. Messy books can make or break a business’s future. By contrast, accurate, detailed financial reports help ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Among the more welcome changes adopted in the final tangible property repair regulations (T.D. 9636) is the de minimis rule related to the acquisition or production of property (Regs. Sec.

The Financial Accounting Standards Board voted to set a new rule on cryptocurrency accounting and disclosure, changes companies holding these assets have argued more accurately reflect their financial ...

Discover how book building helps underwriters price IPOs effectively by gauging investor interest and demand. Learn why it's the preferred method over fixed pricing.

Accounting software developer FloQast has some creative ways for accountants and tax professionals to relax during the hectic final days of this year’s extended tax season with a new coloring book and ...