Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Vivek Yadav, an engineering manager from ...

FASB would not consider not-for-profits (NFPs) and employee benefit plans public business entities for purposes of future standard setting, according to a new proposal the board exposed for public ...

Move would sweep many more RIAs and funds into the “small entity” bucket, potentially reshaping how the federal securities ...

The Investment Company Institute (ICI) released the following statement following the Securities and Exchange Commission's (SEC) announcement proposing amendments to the definition of a small entity ...