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 ...

Two-thirds of firms say they don't need outside capital, and of the third that do, the most common reason they're looking ...

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 ...

Last issue we introduced the riveting topic of equity accounting. This time we re going to look at two practical examples and the main problems presented.

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 ...

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 ...

When staff receive equity as compensation, they may leave value on the table because they don't have a structured plan or guidance on how to use the equity.

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 ...

Clearwater Analytics agreed over the weekend to be acquired by private-equity firms, a move that follows a muted stock market ...