Financial Accounting Standards Board

  1. Accounting Research Manager: Career Path & Qualifications

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

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

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

    Overpaying for acquisitions can result in goodwill impairment charges and loss in ...
  5. Understanding Periodic Vs. Perpetual Inventory

    An overview of the two primary inventory accounting systems.
  6. When & Why Should a Company Use LIFO

    By using LIFO (last in, first out) when prices are rising, companies reduce their ...
  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 ...
Hot Definitions
  1. Discouraged Worker

    A person who is eligible for employment and is able to work, but is currently unemployed and has not attempted to find employment ...
  2. Ponzimonium

    After Bernard Madoff's $65 billion Ponzi scheme was revealed, many new (smaller-scale) Ponzi schemers became exposed. Ponzimonium ...
  3. Quarterly Earnings Report

    A quarterly filing made by public companies to report their performance. Included in earnings reports are items such as net ...
  4. Dark Pool Liquidity

    The trading volume created by institutional orders that are unavailable to the public. The bulk of dark pool liquidity is ...
  5. Godfather Offer

    An irrefutable takeover offer made to a target company by an acquiring company. Typically, the acquisition price's premium ...
Trading Center