Financial Accounting Standards Board

  1. When & Why Should a Company Use LIFO

    By using LIFO (last in, first out) when prices are rising, companies reduce their ...
  2. The Importance Of Analyzing Accounts Receivable

    While investors often focus on revenues, net income, and earnings per share, they ...
  3. Why Last In First Out Is Banned Under IFRS

    We explain why Last-In-First-Out is banned under IFRS
  4. How Does Goodwill Affect Financial Statements?

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

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

    Understanding and analyzing OCI greatly improves financial analysis, especially for ...
  1. Why Last In First Out Is Banned Under IFRS

    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. How important are contingent liabilities in an audit?

    Read about the importance of contingent liabilities during an audit, why audits are necessary and how contingent liabilities ...
  2. How does inventory accounting differ between GAAP and IFRS?

    Learn about inventory costing differences between generally accepted accounting principles, or GAAP, and International Financial ...
  3. What are the advantages and disadvantages of horizontal integration?

    Understand the criteria for recognizing revenue recognition. Learn the principles behind when a company can consider its ...
  4. What sectors are best for an investor seeking a high annual return?

    Find out how the Securities and Exchange Commission regulates the share premium account, otherwise known as additional paid-in ...
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