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 ...

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 ...

On a GAAP accounting basis, net revenue increased 4% to $1.35 billion, as compared to $1.30 billion in last year’s fiscal second quarter. Recurrent consumer spending increased 8% and accounted for 80% ...

I have been reading about the changes to UK GAAP which require limited companies under FRS 102 to follow the changes to accounting rules for leases ...