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 ...

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 ...

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 ...

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 ...

The accounting cycle tracks a transaction until it’s added to your company’s financial statement. Follow this eight-step ...

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 ...

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

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 ...