The Financial Accounting Standards Board has a project to review accounting for goodwill subsequent to its acquisition — again. The issue is whether to continue goodwill impairment testing as required ...

Marshall Hargrave is a stock analyst and writer with 10+ years of experience covering stocks and markets, as well as analyzing and valuing companies. Dr. JeFreda R. Brown is a financial consultant, ...

Managerial accounting, a tool used for business decision-making, allows for different methods of calculating net income. The general formula is that sales minus costs equals net income, but there are ...

I often compare retirement income planning to trying to hit a moving target in the wind. The target is your retirement goals – essentially what you want to spend and accomplish with your finances. The ...

To calculate pretax accounting income, subtract a company's total revenues from total expenses. Revenues come from sales, investment gains and vendor refunds. Expenses may be operating or nonoperating ...

A version of this article previously appeared on March 12, 2021. It seems like a bygone era and it is: Fewer than 15 years ago, cash yields were at 5% and bond yields were even more robust. But yields ...

Dividends have long been a crucial component of stock market returns, often accounting for a significant portion of total gains. Historical data shows that dividends have contributed around one-third ...