FASB also decided to add a project to its technical agenda on the fair value measurement of equity securities subject to ...

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 ...

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 ...

Try as it might, the Financial Accounting Standards Board simply cannot come up with a way to simplify the equity method of accounting. FASB published a proposal in June 2015 and asked for public ...

The case clarifies that reducing shareholding below the threshold mandates discontinuation of the equity method. The retained stake must be remeasured at fair value under Ind AS ...

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 ...

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 ...

Learn how a general ledger supports double-entry accounting, compiling vital transaction data for accurate financial reporting and analysis.