Recently issued FASB standards for revenue recognition, lease accounting, and the private company variable-interest entity (VIE) consolidation have led to companies’ and practitioners’ asking a host ...

Troy Segal is an editor and writer. She has 20+ years of experience covering personal finance, wealth management, and business news. Suzanne is a content marketer, writer, and fact-checker. She holds ...

The answer to many of these puzzles has to do with the quirks of financial accounting and the strange way it handles human capital. Those quirks explain another strange practice, which is the move to ...