FASB proposed new requirements for the statement of cash flows designed to eliminate diversity in practice in the classification and presentation of changes in restricted cash. Current GAAP does not ...

In the world of accounting, it can be difficult for any small business owner to make her way through the alphabet of acronyms. Discussing the alphabet soup of accounting acronyms and terms such as ...

U.S. regulators and standard setters are taking a closer look at cash-flow statements, particularly how such corporate disclosures may lag behind other financial ...