Accounting Articles

December 18, 2014

Warrants can be used as sweeteners by companies issuing debt securities or preferred stock to entice potential creditors/investors. This article covers the basics of warrants.

December 11, 2014

The amount of intangible assets in financial statements within software, pharmaceutical, sport and other industries has grown significantly in recent years making capitalization and valuation of intangible assets a topical issue. The article below deals with recognition, measurement and valuation of intangible assets.

December 3, 2014

Companies pay taxes that are determined by specific country laws and regulations. However, taxable profits are rarely the same as financial accounting profits which gives rise to deferred taxes in financial statements. This article describes the basic rules of determining deferred tax assets and liabilities and their presentation in the cash flow statement.

November 26, 2014

Debt is a common financing tool for most corporations. In this article, we’ll discuss what happens when a company has trouble paying its legal bond obligations.

November 18, 2014

A number of different circumstances could turn a positive retained earnings balance into a retained earnings deficit. When a deficit becomes too large, the company can utilize an accounting trick known as quasi-reorganization to get back on the right track.

November 10, 2014

Accounting for investments may be challenging and complex. In this article, we will provide an overview of methods of accounting for investments.

November 4, 2014

Aggressive corporate financial officers are always looking for sneaky ways to keep liabilities off the balance sheet. When the FASB issued interpretation FIN 46R, one such loophole was effectively cut off – the variable interest entity.

October 27, 2014

Revenue recognition is one of the key issues accountants have to deal with on a regular basis. It’s usually straightforward for a merchandiser, but when should revenue be recognized when the company accepts a contract that will take several months to several years to complete? In this article, we’ll discuss two methods for recognizing revenue from contracts.

October 20, 2014

In this article, we’ll discuss progress billings, one of the facets of accounting for long-term contracts. More than just a record of invoices sent to the client, the amount of billings determine, in part, what appears on the balance sheet.

October 12, 2014

Corporate bonds are bought and sold in secondary financial markets around the world. This begs the question – can a company purchase its own bonds just like it can purchase its own stock?

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Accounting Articles
Accounting Articles include guides and answers. Accounting guides explain application of accounting principles in practice. Great assistance if you are looking for real-life accounting situations. Accounting answers explain particular accounting topics suggested by our website users. Great to find quick answers for specific topics.