To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In the world of mergers and acquisitions, earnouts (also ...

Posting transactions in the general ledger is part of the accounting process. Journal entries are created first and then they have to post to the general ledger to affect reports. If you don't post ...

A balance sheet is a company's financial big picture for a particular moment in time. Every financial decision a business makes will eventually land on the balance sheet but understanding how the ...

Sale and leaseback transactions have long been popular because they present benefits to both seller-lessees and buyer-lessors. The accounting for such transactions has changed significantly, though, ...

Related-party transactions have played a significant role in accounting failures and frauds. In a study of Securities and Exchange Commission fraud allegations by the Committee of Sponsoring ...

Increasingly complex multinational value chains, partly the result of industry consolidation or globalization, and more scrutiny from auditors and regulators are causing more and more companies to run ...

The accounting cycle tracks a transaction until it's added to your company's financial statement. Follow this eight-step process to organize the data.

Learn how trade date accounting records transactions on the agreement date, its benefits over settlement date accounting, and its impact on financial statements.

Accounting Standards Update 2018-08 - Not-For-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made serves to clarify and ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Barter exchange takes place when an ...

Brette Sember is a retired attorney who has been writing and editing law and legal topics for more than 25 years. She is the author of more than 40 books, is a nationally recognized expert on divorce ...

This article is for educational purposes and does not constitute financial or legal advice. For specific advice applicable to your business, please contact a professional. Accounting and bookkeeping ...