Small business owners must deal with numerous accounting reports to monitor their business’s finances and ensure its financial health. Profit and loss statements, accounts receivable aging reports and ...

Your company may issue equity for a variety of reasons. You may issue equity to retire medium- or long-term debt or to fund a significant expansion. When your company issues equity, the money raised ...

IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...

Assets, liabilities, owner's equity, revenue and expenses -- the five main elements of accounting -- each affect a financial statement differently. How each element affects a financial statement, ...

Explore the key differences in equity and debt financing and their effects on costs, net income, and leverage ratios to enhance your understanding of corporate finance.

Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for parent companies with subsidiaries.

Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases with ...

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 ...