Learn how accounting earnings are calculated, their role in financial statements, and their influence on stock valuation with insights into net income and expenses.

Full cost (FC) accounting allows companies to capitalize all operating expenses related to locating new oil and gas reserves, regardless of the outcome.

Setting the proper prices for your services is one of the most crucial elements of business. Learn how to set fair and accurate prices for your services.

The massive AI build-out comes with a transparency problem. Tech companies often provide the cost of AI data centers and chips associated with a long-term construction project. The catch: They ...

AMID rising global trade tensions, businesses across Asia are confronting not just supply chain disruption and rising costs, but also an underappreciated consequence: distorted sustainability ...

The White House Office of Management and Budget's Cost Accounting Standards Board is proposing to eliminate dozens of accounting requirements for federal contractors that it considers "unnecessary and ...

Washington, D.C. – Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, published two proposed rules to eliminate more than ...

Retailers are trying to manage cost increases from President Donald Trump's tariffs. A practice known as retail inventory method accounting could affect how higher costs show up in companies' profit ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...

To determine the value of ending inventory and, ultimately, margins, many retailers have stuck with an accounting practice known as the retail inventory method — in some cases for more than 100 years ...

With the broad tax and health care bill they are now trying to muscle into law, Senate Republicans are preparing to upend Washington’s accounting standards. By Andrew Duehren Reporting from Washington ...

Tax legislation recently unveiled by Senate Republicans only costs $441 billion when tallied using a novel accounting method requested by the GOP. The new estimate by the Joint Committee on Taxation, ...