TO PROVIDE BUSINESSES WITH GUIDANCE ON WHEN and how to recognize a liability for asset retirement obligations, FASB issued Statement no. 143, Accounting for Asset Retirement Obligations. The statement ...

When investing, assessing a company’s assets and liabilities is a basic requirement to determine what the company is worth. Thankfully, public companies file their financial statements with the ...

There are several points on which American generally accepted accounting principles (GAAP) differ from international standards. In 2011, the American and international accounting boards worked ...

If your company is successful enough to invest in shares of other businesses, that's an accomplishment. The bad news is that your accounting just got more complicated. If you're the majority ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

ALM is universally defined as a comprehensive analysis of the asset portfolio in light of current liabilities and future cash flows of a going-concern company, incorporating existing asset and ...