You don’t need a CPA or a Ph.D. in math to understand your stocks’ financial statements. They do have a lot of numbers, but they are just logically-organized tables of information, not math problems.

The term "fiduciary activities" refers to assets, which a federal, state or municipal government administers for non-federal individuals. Some types of fiduciary activities include the Thrift Savings ...

Income statements, balance sheets and cash flow statements. If you're running a business, you probably have some knowledge of basic financial statements and how to use them. But do you know why ...

In the startup era, it’s easier than ever to launch a new business. With barriers to entry for new ventures at historic lows, it’s now extremely common to see aspiring entrepreneurs from all walks of ...

A good business plan is an entrepreneur’s best friend. It’s an indispensable document, and every section matters, from the executive summary to the market analysis to the appendix; however, no section ...

Learn how to prepare an up-to-date profit and loss statement, balance sheet and statement of cash flows. Many, or all, of the products featured on this page are from our advertising partners who ...

Michelle Cull is a member of CPA Australia, the Financial Advice Association Australia and President Elect of the Academy of Financial Services in the United States. Michelle is an academic member of ...

IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...

Learn how FAS 123R affects equity compensation, enhances financial statement transparency, and influences shareholder value. Discover pros, cons, and practical examples.