A basic principle of accounting is that net operating losses are subtracted from retained earnings and thus from capital. If ...

The Andersons remains a resilient stock, with 72% of its revenue generated in the US, shielding it from tariffs. Learn why ...

Even when rational processes are used, many good decisions will, with hindsight, have inferior outcomes; or many good forecasts will prove partly or fully incorrect. It's mostly bad luck, but also ...

When running a business, keeping track of your finances is key. Accounting reports are the health check of your company’s ...

ITAT Pune held that receipt of government grant-aid after commencement of cold chain facility is nothing but subsidy for running business more profitably or meeting daily business expenses and hence ...

BlackBerry Limited (NYSE: BB; TSX: BB) has released its financial results for the fourth quarter and full fiscal year 2025, showing strong performance across all three divisions: QNX, Secure ...

Super Micro Computer avoided Nasdaq delisting by filing its 10-K on time, with no accounting wrongdoing found. Read why SMCI ...

Statements required by Generally Accepted Accounting Principles (GAAP) are the balance sheet, the income statement, and the statement of cash flows. The balance sheet provides an overview of ...

Learn about the positive accounting theory, how it works, and how to use it when reading financial statements.

Some say volatility, rather than debt, is the best way to think about risk as an investor, but Warren Buffett famously said ...

Modern accounting firms need to do more than crunch numbers; they should serve as strategic advisors. This involves offering ...