Private equity (PE) has moved rapidly into professional services, yet its impact on accounting, where licensing regimes, reputational capital, and partnership governance traditionally limit external ...

The Financial Accounting Standards Board has issued a standards update aimed at clarifying the interaction between the rules related to equity securities, equity method investments and certain ...

Phil Whitman of Whitman Business Advisors offers a primer on what the entry of PE money into the accounting profession means for firms. Welcome to On the Air with Accounting Today. I'm editor in chief ...

Equity accounting is a relatively straightforward concept. It usually applies in situations where one company owns a significant stake, usually between 20% and 50%, in another company and exerts ...

Last issue we introduced the riveting topic of equity accounting. This time we re going to look at two practical examples and the main problems presented.

Learn how FAS 123R affects equity compensation, enhances financial statement transparency, and influences shareholder value. Discover pros, cons, and practical examples.

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Preview this article 1 min Only a few years ago, private ...

Gift Article 10 Remaining As a subscriber, you have 10 articles to gift each month. Gifting allows recipients to access the article for free. Private-equity investors are circling accounting firms as ...

A corporation initially books the investment in another company's shares as a noncurrent asset with a value equal to the purchase cost. Whenever the investee issues an earnings report, the investor ...