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 ...

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 ...

A company may invest in another private or publicly traded company. The accounting for this investment depends on the level of control of the parent company in the subsidiary. The consolidated method ...

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 ...

In my work, I encounter complex equity structures across a range of scenarios and companies, but the most common is stock-based compensation for start-up companies. Whether you're an auditor or a CFO, ...

Financial statement preparers would receive specific guidance on when to apply modification accounting under a new FASB proposal. Proposed Accounting Standards Update, Compensation—Stock Compensation ...

More than a few eyebrows were raised in August when the news broke that TowerBrook Capital Partners had struck a deal to purchase an ownership interest in EisnerAmper LLP, the first such deal between ...