Financial Accounting Standards Board

  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. Understanding Periodic Vs. Perpetual Inventory

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

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

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

    We explain why Last-In-First-Out is banned under IFRS
  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

    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 ...
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