Credit-rating agency Fitch Ratings said in a new report that it does not expect FASB s recent amendments to off-balance-sheet accounting standards to result in negative rating actions, but it believes ...

The balance sheet is a snapshot of a company's financial position at a particular time. Balance sheets are typically prepared monthly, quarterly and annually, but you can prepare one at any time to ...

In February 2016, the Financial Accounting Standards Board issued an update known as ASC 842 that, among other changes, brings most leases onto the balance sheet. Now, all of a company’s operating ...

A big change in lease accounting rules effective Jan. 1 requires companies to record operating leases on their balance sheets. Operating leases include everything a company rents to run its business, ...

Why is Christian Science in our name? Our name is about honesty. The Monitor is owned by The Christian Science Church, and we’ve always been transparent about that. The Church publishes the Monitor ...

The Balance Sheet represents the financial position of the University and Business Areas at a particular point in time. The Balance Sheets are represented as Assets, Liabilities, and Equity/Fund ...

For February 27, my forensic accounting needle in a haystack comes from an airline that early adopted a new accounting standard related to its operating leases. Analyst Peter Apockotos found an ...