Intangible assets aren’t being captured in the merger review thresholds that federal antitrust agencies rely on, a paper ...

Generally accepted accounting principles (GAAP) require that all inventory reserves be stated and valued using either the ...

Being careless in a company's early years can make it costly and time-consuming to change from non-GAAP to GAAP standards when preparing for an IPO, sale or other exit.

But the question of how, and when, profits are recognized for tax purposes is driven heavily by the application of ...

According to generally accepted accounting principles (GAAP), there are two criteria a company must meet before it can record ...

The author and editors take ultimate responsibility for the content. Generally accepted accounting principles, or GAAP, is a set of accounting standards followed by most U.S. businesses ...

Compliance with the standards update “isn’t going to be cheap” for many firms, but the FASB has taken steps to reduce the ...