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 ...

The private equity wave isn't slowing down anytime soon — but neither are the rest of the investors eyeing accounting firms.

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 ...

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 ...

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 ...

Financial statement preparers would receive specific guidance on when to apply modification accounting under a new FASB proposal. Proposed Accounting Standards Update, Compensation—Stock Compensation ...