Explore how clean surplus accounting exposes hidden income statement items, impacts net income, and its significance for ...

Explore the key differences between successful-efforts and full-cost accounting methods for oil and gas companies, including their impact on expenses and financial transparency.

Tesla's stock-based compensation has surged by more than tenfold in the past 10 years to $2.45 billion TTM. Click here to ...

Richard Roman Shum, Esq., a leading attorney at The Law Office of Richard Roman Shum ( presents a focused initiative on the ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...

Revenue and income are also prominent fixtures in tax forms filed with the IRS, as well as in company strategies for ...

The ITAT held that income appearing in Form 26AS cannot be taxed unless actually received when the assessee follows cash accounting. The ruling confirms that 26AS entries alone cannot justify ...

In most cases, business credit card rewards aren’t taxable. The IRS generally treats rewards earned through spending as ...

Govt has ordered an SFIO probe into IndusInd Bank after auditors and forensic reports flagged major accounting irregularities ...

Many people will be shocked when they discover the intricate rules — and lack of supporting paperwork — when filing 2025 federal income tax returns.

I wonder whether the complexity of Blue Owl’s structure, the inherent opacity of publicly traded private credit and stress to ...