The Financial Accounting Standards Board will meet again Wednesday to touch up its accounting plan for off-balance-sheet entities - a plan whose implementation banking officials and accountants have ...

In the previous issue, we republished a column from 2008 to help readers who might be confused or even baffled by the massive paradigm shift contained in the recent lease accounting exposure draft ...

If your small business buys out another, it is up to you how you want to treat the subsidiary. You could allow it to continue operating autonomously, you could completely absorb it into your company ...

Companies finance their operations with a combination of debt and equity. The terms and amounts of these loans and capital contributions affect the health and financial condition of the business. From ...

Thinking about balance sheets isn’t the most exciting part of being a small business owner. However, if you want to position your business for growth or increase your cash flow, building a fortress ...