Accounting

You already may have reviewed a preliminary draft of your company’s year-end financial statements. But…

Some benefit plans are required to include an opinion from an independent qualified public accountant…

The Financial Accounting Standards Board (FASB) hasn’t issued any major new accounting rules in 2019.…

The concept of “matching” is one of the basic principles of accrual-basis accounting. It requires…

Goodwill shows up on a company’s balance sheet when the company has been acquired in…

Working capital is the difference between a company’s current assets and current liabilities. For a…

Change-in-control events — like merger and acquisition (M&A) transactions — don’t happen every day. If…

Most businesses report financial performance using U.S. Generally Accepted Accounting Principles (GAAP). But the income-tax-basis…