Financial Accounting Standards Board

  1. Why GAAP and Non-GAAP Are More Divergent Since ...

    Examine the divergence of GAAP and adjusted earnings in the years leading up to 2 ...
  2. What are Financial Statement Assertions?

    Understand financial statement assertions and what they mean in accounting. For investors, ...
  3. Accounting Research Manager: Career Path & Qualifications

    Discover the basic responsibilities of an accounting research manager, the path this ...
  4. Accounting Research Manager: Career Path & Qualifications

    Discover the basic responsibilities of an accounting research manager, the path this ...
  5. How To Calculate Minority Interest

    Minority interest calculations require the use of minority shareholders’ percentage ...
  6. Goodwill Impairment Test: When You Overpay in ...

    Overpaying for acquisitions can result in goodwill impairment charges and loss in ...
  1. How To Calculate Minority Interest

    Minority interest calculations require the use of minority shareholders’ percentage ...
  2. Goodwill Impairment Test: When You Overpay in ...

    Overpaying for acquisitions can result in goodwill impairment charges and loss in ...
  3. Why Last In First Out Is Banned Under IFRS (XOM)

    We explain why Last-In-First-Out is banned under IFRS
  1. Employee Stock Options (ESO)

    Employee stock options are a form of equity compensation granted by companies to ...
  1. What is a negative write-off?

    Understand what a write-off is and what a negative write-off is. Learn about the reasons behind why a company would conduct ...
  2. How do you record adjustments for accrued revenue?

    Understand what accrued revenue is and what it's used to measure. Learn how an accountant would record an adjustment to accrued ...
  3. What do I do if I think an accountant is in violation of the Generally Accepted Accounting ...

    Learn where to report financial accounting fraud if you suspect an accountant is in violation of the generally accepted accounting ...
  4. What advantages does a company have using international financial reporting standards ...

    See why an American company might switch from the U.S. GAAP system of accounting and adopt the international-based IFRS for ...
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