Investment Accounting Most entities maintain an investment portfolio that includes bonds, shares of stock and derivative securities. Entities maintain investments for a myriad of reasons
Controversy with intangible asset accounting Many capital market participants are dissatisfied with intangible asset accounting. The crux of the issue: Intangible assets are the most
You can discover numerous business article topics by analyzing business activities, such as property, plant and equipment, then comparing your analysis with managers’ representations about
Articles Based on New Accounting Standards When the Financial Accounting Standards Board revises a standard, which they have been doing frequently, numerous potential business article
Lease Accounting is Changing Recently the Financial Accounting Standards Board approved a new lease accounting standard U.S. public entities will adopt starting in 2019. This
Earnings Per Share (EPS) Capital market participants probably watch, analyze and discuss earnings per share more than any other financial measure. Managers talk about EPS
What Is It? Why Analyze It? Often managers announce current earnings results, discuss their business initiatives or talk about other interesting aspects of the entities
Amid the rush to cover corporate earnings or the latest big acquisition, reporters often skip over consumer stories. But helping out the reader is a basic
Accounting goodwill is often misunderstood Accounting goodwill is an asset shown on the balance sheet. It has a specific definition under generally accepted accounting principles
Have You Noticed that Earnings and Stock Prices Often Don’t Move Together? It is common for public entities to announce positive earnings, growth in earnings
Recent SEC Actions Last week (April 19, 2016) the Securities and Exchange Commission issued press release 2016-74. One purpose of the press release was announcing
As more customers shift to mobile and online banking, the banking industry is shuttering brick-and-mortar branches at record speed and investing in improved digital products.
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