Financial Accounting Standards Board

  1. Understanding Periodic Vs. Perpetual Inventory

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

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

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

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

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

    These documents hold very important information, but reading them takes skill.
  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. What are common concepts and techniques of managerial accounting?

    Understand the difference between managerial accounting and financial accounting. Learn about the common concepts and techniques ...
  2. When is market to market accounting performed?

    Discover when mark to market accounting is performed, to what assets it is applied, and how frequently it must be applied ...
  3. How does a company record profits using the equity method?

    Understand what the equity method of accounting is and what it's used for. Learn how a company record profits using the equity ...
  4. Is a private company required to disclose financial information to the public?

    Understand whether a private company is required to disclose financial information to the public. Learn what is required ...
Trading Center
×

You are using adblocking software

Want access to all of Investopedia? Add us to your “whitelist”
so you'll never miss a feature!