Translation risk is the foreign exchange risk associated with the translation of net investments in foreign operations into a group’s presentation currency when preparing consolidated financial ...

The news that BDO USA is accessing a significant amount of outside capital without selling an ownership stake highlights the concerns that many CPA firms have with the possibility of giving up control ...

The investment accounting and technology industry is one of the most rapidly evolving spaces within the accounting world today. From the current market challenges and diversity in investment vehicles ...

Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...

Learn about changes in accounting principles and why businesses make them, as well as the reporting and recording requirements that accompany these changes.

The Financial Accounting Standards Board wants to allow companies to use a certain accounting method for a broader range of tax-credit investments, enabling them to record similar spending in a ...

The first time she got a cold call from a private-equity investor, Paula Waggoner-Aguilar, CPA, was mystified. “We’re a small advisory and consulting firm, we stay in our niche, we don’t advertise a ...

Investing is one of the best ways to build long-term wealth, but picking the right type of account can feel confusing. You want to save for retirement, for example, but do you go with a Roth IRA, a ...

Learn how administrative accounting supports decision-making and operational control with roles like payroll management and budgeting. Discover key differences from financial accounting.