Discover what physical assets are, their types, and how they're accounted for in business. Learn how they impact financial statements and business operations.

Discover how the yield on earning assets measures a financial institution's efficiency in generating income from its assets and its impact on financial health.

GASB issued a proposal Thursday that would establish requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures. The changes are intended to help ...

NEW YORK — Private assets are growing rapidly, fueled by institutional allocations and increasing flows from private wealth. Yet the industry remains constrained by a lack of transparency, with no ...

Tax-exempt organizations are working through the biggest change to not-for-profit financial reporting in 25 years. FASB Accounting Standard Update (ASU) No. 2016-14, Not-for-Profit Entities (Topic 958 ...

Derivatives are financial instruments that derive their value from one or more underlying financial assets. Learn more about the types of derivatives and the pros and cons of investing. Financial ...

The Financial Services and Markets Authority (FSMA), the Belgian regulator, is seeking comments on its communication on the classification of crypto assets as securities, investment instruments or ...