Stocks

U.S. public companies recorded $28.5 billion in goodwill impairment in 2016, half the $56.9 billion they reported in 2015, according to a new study.

Startups and venture capitalists rarely get worked up over laws before they pass, but the tax plan currently winding its way through Congress is causing an uproar in Silicon Valley.

Rev. Proc. 2017-52 opens up a new area for PLRs.

The Financial Accounting Standards Board has released an accounting standards update containing guidance on which changes to the terms or conditions of a share-based payment award require companies to apply modification accounting.

The Financial Accounting Standards Board is asking for feedback on a suggested standards update.

A basic understanding of the accounting considerations related to debt and equity instruments is critical for organizations seeking funding.