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. What kind of financial reporting requirements does GAAP set out?

    Look at some of the major financial reporting requirements set forth by the generally accepted accounting principles and ...
  2. Why does GAAP require accrual basis rather than cash accounting?

    Discover why GAAP requires the accrual basis for accounting rather than the cash basis, and learn why it is important for ...
  3. What is the difference between GAAP and IFRS?

    Read about some of the primary methodological and practical differences between IFRS and GAAP, the two primary financial ...
  4. How does goodwill amortize?

    Learn about the Financial Accounting Standards Board 's (FASB) rules for goodwill amortization, how the rules have changed ...
Trading Center