Businesses and executives are increasingly realizing there’s a whole new level of complexity lying just beneath crypto’s binary-coded surface, mainly how to account for it, how the accounting ...

A prepaid asset is an expenditure of money in advance of when the money is due. For example, you might pay up front for a year's rent or insurance, even though the payments are due monthly. Under ...

The Governmental Accounting Standards Board is considering changes in the financial reporting rules for infrastructure assets and is looking for feedback. GASB issued a preliminary views document on ...

Peter Gratton, Ph.D., is a New Orleans-based editor and professor with over 20 years of experience in investing, risk management, and public policy. Peter began covering markets at Multex (Reuters) ...