If you start a small business, it is unlikely that you will have the necessary capital to get the business running. Instead, you will have to find someone to either lend you money or invest in your ...

Here’s a classic dilemma for agencies: When the cost of a new project is underestimated, agency managers may have to drop aspects of the program, reassess targets, slow down timetables or even ask the ...

The Internal Revenue Service does not allow U.S. taxpayers to make interest-free loans, or notes, to related parties. The IRS considers the time value of money to be a taxable transfer of wealth. By ...

This proposed SDN surveys the various accounting stratagems which governments have used to meet fiscal targets—thereby sidestepping the need for true adjustment—and suggests remedial actions to limit ...

Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.) ...

E-commerce entities will now have better guidance on various aspects of revenue and expense recognition for transactions conducted online. The CA Institute has now come up with a 'guidance note' on ...