The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments.

The Financial Accounting Standards Board made two changes to its conceptual framework Tuesday and released a pair of accounting standards updates aimed at making disclosures in notes to financial ...

If you start a small business, it is unlikely that you will have the necessary capital to get the business running. Instead, you will have to find someone to either lend you money or invest in your ...

Hawkins, David F., and Paul M. Healy. "Financial Accounting: An Online Introductory Course (TN)." Harvard Business School Teaching Note 106-041, November 2005. (Revised February 2006.) ...