Financial Accounting Standards Board

  1. How Does Goodwill Affect Financial Statements?

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

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

    Understanding and analyzing OCI greatly improves financial analysis, especially for ...
  4. Enron: The Fall Of A Wall Street Darling

    Enron is a classic example of greed gone wrong and how investors were led astray. ...
  5. What You Should Know About Inflation

    Find out how this figure relates to your investment portfolio.
  6. A New Approach To Equity Compensation

    The new financial accounting standard known as FAS 123R could take a bite out of ...
  1. Employee Stock Options (ESO)

    Employee stock options are a form of equity compensation granted by companies to ...
  1. Who is eligible to hold a deferred tax asset?

    Find out when U.S. companies are allowed to hold deferred tax assets and report them in the financial statements according ...
  2. What are some examples of ways businesses can use a deferred tax asset?

    Discover some of the ways U.S. businesses can use deferred tax assets on current financial statements to highlight future ...
  3. How can I calculate the times interest earned in Excel?

    Read about a simple way to calculate times interest expense by using Microsoft Excel. TIE is a common ratio used to evaluate ...
  4. Why do businesses calculate accrued expenses?

    Find out why businesses calculate accrued expenses, how they are applied and what circumstances give rise to accrual entries ...
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