Learn how accounting earnings are calculated, their role in financial statements, and their influence on stock valuation with insights into net income and expenses.

Businesses use accounting methods to record, track and analyze financial transactions. Within an accounting cycle, such as a month or calendar year, businesses can look at gross and net totals for a ...

The new hedge accounting standard is encouraging more companies to re-evaluate how they are using net investment hedging for risk management, according to a new report from Deloitte. Net investment ...

The accounting industry is under pressure. For example, fee compression is an issue for many accounting firms. Competition for many accounting firm services is intensifying. Meanwhile, certain types ...

A sales discount is a price reduction a company offers a customer as an incentive to pay an invoice within a certain time period. Using the net method of accounting for sales discounts, record the ...