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. 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 ...
  3. 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 ...
  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. MACD Technical Indicator

    Moving Average Convergence Divergence (or MACD) is a trend-following momentum indicator that shows the relationship between ...
  2. Over-The-Counter - OTC

    Over-The-Counter (or OTC) is a security traded in some context other than on a formal exchange such as the NYSE, TSX, AMEX, ...
  3. Quarter - Q1, Q2, Q3, Q4

    A three-month period on a financial calendar that acts as a basis for the reporting of earnings and the paying of dividends.
  4. Weighted Average Cost Of Capital - WACC

    Weighted average cost of capital (WACC) is a calculation of a firm's cost of capital in which each category of capital is ...
  5. Basis Point (BPS)

    A unit that is equal to 1/100th of 1%, and is used to denote the change in a financial instrument. The basis point is commonly ...
  6. Sharing Economy

    An economic model in which individuals are able to borrow or rent assets owned by someone else.
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