This is part three of a four-part series on themes explored at the 4th International Reporting 3.0 Conference. Read parts one and two. There has been much excitement in recent years around the ...

Learn how accounting measurement quantifies economic activities, enabling better business analysis and comparison through ...

Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

The Financial Accounting Standards Board has released guidance aimed at clarifying the official definition of a “business” for purposes of the accounting rules. The new accounting standards update ...

Like many of you, I’ve been a firm owner for several years. Also like many of you, in the early years of growing my business, I worked what seemed like countless hours. I had started out by building a ...

"Uncertainty" in accounting refers to the difficulty of predicting outcomes because of limited or inexact knowledge. Financial statements often contain estimates and other information based on ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...