An equipment sale leaseback of your waste and recycling equipment can be a viable option worth exploring to unlock the equity ...

The FAQs clarify how the 50% wage rule increases gratuity and leave liabilities and why these changes must be treated as past ...

Learn what Accumulated Benefit Obligation (ABO) is, how it affects pension plans, and why understanding it is crucial for evaluating pension liabilities and funding status.

Gift 5 articles to anyone you choose each month when you subscribe. It’s no secret that artificial intelligence is revolutionising the accounting industry from within. But to unlock its full potential ...

Company slashes profit outlook as it takes hit from blunder in North American division Business live – latest updates WH Smith’s chief executive has stepped down with immediate effect after a review ...

In finance, few concepts are as crucial — or as controversial — as Mark to Market accounting (often shortened to MTM). For financial institutions and investors alike, MTM acts as the “Mirror of the ...

Nature has long been the invisible foundation of economic growth. Forests regulate climate, wetlands prevent floods, and healthy ecosystems and biodiversity underpin agriculture and human health. Yet ...

The authors do not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and have disclosed no relevant affiliations beyond their ...

Accounting profit, calculated as revenue minus all costs, directly impacts stock prices. Economic profit includes opportunity cost, providing deeper insight into resource utilization. Cash flow, often ...

The Journal of Accounting Research (JAR) is the oldest private research journal in the field and it regularly ranks as one of the top accounting research journals in the world. JAR is published five ...

Early market entry, manufacturing efficiency, and market share are critical to biosimilar development success, while technical complexity and competition heavily impact returns, according to a study ...