IMGCAP(1)]The classification of workers as independent contractors or employees can be nebulous at best -- there is no bright-line test, but the consequences of misclassification, whether inadvertent ...

How does Accounting Standards Update 2018-08-Not-For-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made impact Principal ...

The Financial Accounting Standards Board has issued a pair of proposed accounting standards updates on the classification of debt in a classified balance sheet (current versus noncurrent), and changes ...

In January, FASB released the FASB Accounting Standards Codification (ASC or codification). The codification simplifies the classification of accounting standards by restructuring all authoritative ...

Sale and leaseback transactions have long been popular because they present benefits to both seller-lessees and buyer-lessors. The accounting for such transactions has changed significantly, though, ...

We hope that this will help you to better understand the fund number your award has been assigned, or was assigned prior to the implementation of the new guidance in FY2019. The image to the left ...

This is a preview. Log in through your library . Journal Information The Accounting Historians Journal is here available in digital full-text thanks to the kind permission of the Academy of Accounting ...

Since Nov. 21, a list of degree programs that will not fall under the "professional" classification has been circulating on ...