When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

A statement of shareholder equity can tell you if your business is doing well or if it's time to fine-tune some of your activities.

Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases with ...

Phil Whitman of Whitman Business Advisors offers a primer on what the entry of PE money into the accounting profession means for firms. Welcome to On the Air with Accounting Today. I'm editor in chief ...

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 ...