The Financial Accounting Standards Board has issued a standards update aimed at clarifying the interaction between the rules related to equity securities, equity method investments and certain ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

Private equity (PE) has moved rapidly into professional services, yet its impact on accounting, where licensing regimes, reputational capital, and partnership governance traditionally limit external ...

Gift Article 10 Remaining As a subscriber, you have 10 articles to gift each month. Gifting allows recipients to access the article for free. Private-equity investors are circling accounting firms as ...

A corporation initially books the investment in another company's shares as a noncurrent asset with a value equal to the purchase cost. Whenever the investee issues an earnings report, the investor ...

FASB’s efforts to simplify accounting continued Tuesday, when the board issued a standard eliminating the requirement to retroactively adopt the equity method of accounting when an investment ...

A corporation's shareholders' equity balance is shown in the equity section of its balance sheet, and it includes the amount of money that a corporation's shareholder's have contributed to the company ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Preview this article 1 min Only a few years ago, private ...