The AICPA’s Financial Reporting Executive Committee (FinREC) issued a working draft of the AICPA Accounting and Valuation Guide Testing Goodwill for Impairment. The guide provides nonauthoritative ...

It’s now conventional wisdom that a company’s market value is tied more to intangible assets, such as talent and intellectual property, than it is to tangible assets such as capital equipment and ...

The debate about responsible financial reporting has not been sidelined by the COVID-19 pandemic. In fact, the future of audit—and how it should adapt to changing stakeholder demands—has only grown in ...

Scaling a small business is essential for success, and requires careful planning and execution. One of the most critical yet often overlooked components of scaling is accurate financial reporting. By ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Khadija Khartit is a strategy, investment, and funding expert, and an educator ...

In a letter to President Bush, Financial Accounting Foundation Chairman Robert E. Denham expressed concern “about recent efforts in the United States and abroad that contemplate political solutions to ...