Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases with ...

When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

Managing the financial accounts for one company is tough. If your business invests in another business, keeping the books becomes even more complicated. If, say, you buy one of your suppliers, do you ...

The cost and equity methods of accounting are used by companies to account for investments they make in other companies. In general, the cost method is used when the investment doesn't result in a ...

Phil Whitman of Whitman Business Advisors offers a primer on what the entry of PE money into the accounting profession means for firms. Welcome to On the Air with Accounting Today. I'm editor in chief ...

The accounting treatment of price return swaps (PRS) has become a hot potato in the capital market as large corporations have successively raised funds ranging from hundreds of billions of won to ...