Hedge accounting is all about timing. It doesn’t change the economics of the underlying hedging transaction; it just changes when the derivative is going to be recognized in the company’s ...

Accounting 101 for Lawyers Level: Intermediate Runtime: 60 minutes Recorded Date: November 09, 2016 Click here to share this program Printer-Friendly Version $75 Archived Unavailable for Purchase ...

Explanation of the Dual Method of Accounting. Businesses use accounting methods to record and monitor financial transactions, such as income, expenses, liabilities and assets. The dual or double ...

VPM Solutions today announced the release of Trust Accounting 101, a new course designed to help property managers and their teams master one of the most complex and regulated aspects of their ...

The SEC issued Staff Accounting Bulletin (SAB) No. 101 to address its concern that firms were masking true performance by managing earnings using accelerated revenue recognition. Critics of this ...

Brett Trueman, Sheridan Titman, An Explanation for Accounting Income Smoothing, Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and ...