The International Accounting Standards Board has begun a public consultation on proposed amendments to International Financial Reporting Standards to help companies account for their investments in ...

David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.

Business development companies (BDCs) are increasingly incorporating equity co-investments into their primary loan strategies as the private credit market develops. These equity investments, which ...

In the entrepreneurial world, I find that few tools are as powerful for both growth and retention as equity. While some founders may hesitate to part with equity they aren’t getting cash for, ...