FASB published a proposed Accounting Standards Update (ASU) on the measurement of credit losses for accounts receivable and contract assets for private companies and certain not-for-profit entities.

Starting today, companies can report the fair value of cryptocurrency assets they hold according to an update and amendment ...

Students work in teams to analyze corporate financial statements. The relationship of economic value to accounting measurement is explored together with factors influencing management choices among ...

Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.

Introducing a new digital age for accounting including computer vision, automatic and accountability.This edition provides 12 ...

The number of firms that have bought or sold part of a firm in the last financial year has risen to 35. Accountancy Age’s Top ...