Banking

The risks are lower than many accountants think -- and the rewards are greater.

The Financial Accounting Standards Board has released staff guidance on how to estimate credit loss reserves.

Businesses are tweaking their cash flow and accruals to lower their interest rates on borrowing.

The new accounting standard will have a varying impact on financial institutions.

The widow of a onetime Frenchman billionaire won a round of her fight against a criminal tax investigation linked to the Panama Papers leak that initially targeted her husband.

The chief executive officer of Denmark’s biggest fund will step down for allegedly trying to dodge Swiss taxes while running a unit of Nordea Bank a decade ago.

As tuition costs continue to rise and loan debt becomes a growing burden, more students are choosing credentials like the CMA.

States need to consider a wide range of factors in looking to set tax rates on legalized pot sales.

A dispensary owner becomes the first person sentenced for marijuana-related tax crimes.

The new revenue recognition standard doesn’t only affect publicly traded corporations and large privately held companies. It could have an impact on small businesses, particularly if they hope to obtain bank loans next year.