Accounting for financial instruments with characteristics of liabilities and equities has never been easy, and the Financial Accounting Standards Board has had a hard time hammering out the difference ...

Norwalk, Conn. - Financial reporting authority Leslie F. Seidman, CPA, has been named to replace John K. Wulff on the Financial Accounting Standards Board. Having literally written the book on ...

Following a Private Company Council recommendation, FASB issued a new standard Thursday that simplifies the accounting for certain financial instruments with down round features. Down round features ...

It has been nearly four years since FASB began issuing its revised financial instruments guidance (see the sidebar, “Topic 326 Changes”). The guidance impacts all industries, not just financial ...

Accounting is the compilation of financial information for various purposes, such as managing a corporate budget, making informed decisions with regard to business operations and predicting future ...

This guide was reviewed by a Business News Daily editor to ensure it provides comprehensive and accurate information to aid your buying decision. The three main types of accounting for businesses are ...

In a prior article, I wrote about the appeal of counting the Federal Government as a customer, because of the size of the government’s budget, as well as its creditworthiness. In that article, I ...

Accounting is a foundational process for every business, no matter how big or small. Learn what accounting is, why it matters and how to make it work for you. Keeping accurate financial records is the ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...