Financial Accounting Standards Board

  1. How Does Goodwill Affect Financial Statements?

    Goodwill is a bit of a paradox--intangible, yet it is recorded as an asset on the ...
  2. Footnotes: Early Warning Signs For Investors

    These documents hold very important information, but reading them takes skill.
  3. The Importance Of Other Comprehensive Income

    Understanding and analyzing OCI greatly improves financial analysis, especially for ...
  4. Enron: The Fall Of A Wall Street Darling

    Enron is a classic example of greed gone wrong and how investors were led astray. ...
  5. What You Should Know About Inflation

    Find out how this figure relates to your investment portfolio.
  6. A New Approach To Equity Compensation

    The new financial accounting standard known as FAS 123R could take a bite out of ...
  1. Employee Stock Options (ESO)

    Employee stock options are a form of equity compensation granted by companies to ...
  1. How is accounting in the United States different from international accounting?

    Learn how accounting standards differ between the International Financial Reporting Standards, or IFRS, and generally accepted ...
  2. How does a company derecognize a deferred tax liability?

    Learn about how deferred tax liabilities arise, when they must be reported in the financial statements, and how a company ...
  3. How does the Fair Accounting Standards Board (FASB) regulate deferred tax liabilities?

    Learn about the treatment of deferred tax liabilities under the requirements set forth by the Financial Accounting Standards ...
  4. How does financial accounting help decision making?

    Read a brief overview of some areas where financial accounting helps in decision making for investors, lending institutions ...
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