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Transfer pricing is an important topic for top management, accounting and finance departments, and financial auditors, especially among multinational corporations. Transfer pricing is important for at least two reasons: performance evaluation of business units or segments; and tax strategy. There are several methods that can be used to calculate an optimal transfer price. In this tutorial, we review these methods and provide examples.

Intercompany transfer pricing is a large area of attention for top management, chief financial officers, finance directors, auditors, and others within organizations with multiple business units or subsidiaries. In this accounting tutorial, we take a look at what transfer pricing is, why intercompany transfer pricing is important, different transfer pricing methods, and the tax implications of transfer pricing.

What is a flexible budget? When would management prepare and use a flexible budget? In this article, we will look for answers to these questions.

In many business areas intellectual property developed by a company or individual is licensed to another party under royalty agreements. The article below describes what royalties are and provides general rules for accounting for royalty arrangements.

In the highly competitive market conditions enterprises are forced to increase their profitability. In this article we will review the impact of inventory on financial results of a company

History of accounting standards has had several interactions of rules related to accounting for goodwill. Goodwill is a premium paid for a company over its assets and liabilities. There are situations, however, when a buyer pays less than what the assets and liabilities of the company are worth. This creates a bargain purchase.

Under US GAAP, the cash flow statement can be prepared using either an indirect or a direct method. In this article, we will compare those two methods.

In this article, we’ll briefly describe how to account for stock warrants, which can be detached from a bond and exchanged for common stock – almost like a coupon

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

You’re probably familiar with cash and stock dividends. What you may not know is that there are a few additional types of dividends that can be declared for stockholders. In this article, we’ll touch on property dividends, scrip dividends, and DRIP arrangements.

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Accounting Categories
Accounting categories represent a collection of accounting guides and answers related to one accounting area.