A company might issue a dividend to investors in the form of cash dividends or stock dividends. Each type of issue impacts ...

The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they ...

Accounts receivable is the income derived from credit accounts. For the balance sheet, it's the total amount of income to be received that's logged into the books at the close of the fiscal year.

Spotting creative accounting practices on the balance sheet can be broken down into three categories for analysis: assets, ...

Reviewed by David Kindness Fact checked by Vikki Velasquez In 2013, the U.S. Bureau of Economic Analysis announced a change ...