Accounting

The accounting profession is largely self-regulated by the American Institute of Certified Public Accountants (AICPA).…

An independent quality of earnings (QOE) report can be a valuable tool in mergers and…

Financial statements present a company’s financial position as of a specific date, typically the end…

The Public Company Accounting Oversight Board (PCAOB) recently voted to finalize two related standards aimed…

Distinguishing between liabilities and equity on a company’s balance sheet may seem straightforward. But difficulties…