A legislator in the Golden State seeks to block mass balance and other credit market systems from being accepted as proof of ...

"Uncertainty" in accounting refers to the difficulty of predicting outcomes because of limited or inexact knowledge. Financial statements often contain estimates and other information based on ...

The Union Budget comes with a vocabulary that can be confusing even for regular readers. Many terms are technical, and are used repeatedly across Budget documents, tables and debates. The “Budget at a ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

A systematic process of identifying, recognising, quantifying, reporting and assuring information about water, the rights or other claims to that water and the obligations against that water.

The final A&A Focus webcast of 2025 brought together timely technical updates, practical guidance for year-end reporting, and clear explanations of several new and forthcoming accounting standards.

Discover how accounting teams use AI to automate tasks, boost accuracy, and stay compliant — the ultimate playbook for smarter, safer finance. AI is now almost synonymous with automation, with ...

A business's bookkeeping system that tracks the money coming in vs. the money going out Aside from every business owner’s inherent desire to stay in business, there are two other key reasons to set up ...

An organization's general ledger holds the accounting entries that describe all money coming into or leaving a company. Keeping accounting books manually carries the risk of recording one side of a ...

Definitions of accounting deployed today are observably narrow, outdated, and increasingly unsuitable for realizing the full potential of accounting in today’s world. Without key definitional change ...

Authentication, authorization, and accounting (AAA) is a security framework that controls access to computer resources, enforces policies, and audits usage. AAA and its combined processes play a major ...