The Financial Accounting Standards Board has issued a standards update aimed at clarifying the interaction between the rules related to equity securities, equity method investments and certain ...

Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases with ...

When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

Phil Whitman of Whitman Business Advisors offers a primer on what the entry of PE money into the accounting profession means for firms. Welcome to On the Air with Accounting Today. I'm editor in chief ...