Capitalization of project costs affects the balance sheet, while expensing the costs affects the income statement. The route you assign determines whether your asset base increases or your profits ...

When compared to cash accounting, the accrual method provides a more accurate picture of the economic condition of a construction project. In the cash method, you book revenue when you receive it and ...

The International Accounting Standards Board and the International Sustainability Standards Board are developing standards for rate-regulated activities and carbon.

Registrations are now open for the 2023 Accounting MOVE Project, with a 2023 focus on career sustainability. The Accounting MOVE Project is an annual survey of accounting and financial firms that ...