A difficult undertaking is to isolate the exact makeup of accounting research. The methods, goals and focus of accounting research tends to shift over time. Historically, a large part of defining a ...

Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...

The Internal Revenue Service has changed the rules under Sec. 446 of the Internal Revenue Code and Section .446-1(e) of the Income Tax Regulations for obtaining consent to change methods of accounting ...

Academic research in management accounting can provide companies with insight in using management accounting systems to better achieve strategic and operating objectives. It explains or predicts how ...

This course is compulsory on the MRes in Accounting (EoA) (Economics of Accounting Track) and PhD in Accounting (EoA) (Economics of Accounting Track). This course is available with permission as an ...

The new tangible property regulations form a framework of rules for the capitalization of tangible property that affects the treatment of fixed asset additions and disposals, the expensing of ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...