The Governmental Accounting Standards Board has issued a proposed Implementation Guide containing questions and answers aimed at clarifying, explaining and elaborating on recent GASB standards. The ...

Purpose: To provide an overview of the fundamentals for basic fund accounting and the financial reporting structure within the context of higher education accounting, Generally Accepted Accounting ...

If you own a small business in the U.S. that is privately held but sells goods and services overseas, the Securities and Exchange Commission doesn't require your company to adhere to the generally ...

In accounting, a principles-based on approach is the most popular accounting method globally because it is usually better to adjust accounting principles to a company's transactions, rather than ...

The American Institute of CPAs’ Financial Reporting Executive Committee is proposing a set of updates to the AICPA’s Gaming Audit and Accounting Guide for companies within the gaming industry, such as ...