Bruns, William J., Jr. "Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?" Harvard Business School Background Note 193-045, October 1992. (Revised May ...

Changes in accounting principles can include inventory valuation or revenue recognition changes, while estimate changes are related to depreciation or bad debt allowances. Principle changes are ...

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Financial Accounting. Well-written and straightforward, Principles of Financial Accounting is a needed ...

Accountants must be aware of these biases when complying with accounting standards. This is especially important when compliance with a standard does not adequately explain the underlying business ...

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Managerial Accounting. Well-written and straightforward, Principles of Managerial Accounting is a needed ...

Reviewed by Chip Stapleton Fact checked by Suzanne Kvilhaug Despite major efforts by the Financial Accounting Standards Board ...

The SEC has replaced its strict crypto custody accounting rule SAB 121 with more flexible guidance under SAB 122, allowing ...

You can spot creative accounting practices on a company's balance sheet by analyzing its assets, liabilities, and equity. Overstating assets and/or understating liabilities leads to increased net ...