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accounting

A collection of 17 issues

Understanding Fair Value: Definition, Calculation, and Importance

What Is Fair Value? Fair value is the estimated price at which an asset, liability, or equity instrument would trade between knowledgeable, willing parties in an orderly transaction. Unlike market price, fair value incorporates current market conditions, future cash flows, and risk, offering a holistic snapshot of an item’s

Understanding Depreciation: Definition, Methods & Impact

What Is Depreciation? Depreciation is the systematic allocation of an asset’s cost over its useful life. In simpler terms, it represents how much of an asset’s value has been consumed as it ages, wears out, or becomes obsolete. Recognizing depreciation on financial statements aligns expenses with revenue, delivering

Corporate Treasury Crypto Allocation: Governance, Policy, and Accounting

Introduction Bitcoin, Ether, and other digital assets have shifted from fringe novelties to balance-sheet considerations for many large companies. As macroeconomic uncertainty, rising inflation, and yield compression push treasurers to search for alternative stores of value, crypto allocation is climbing the corporate agenda. Yet enthusiasm alone is not enough. Sound

Understanding the Balance Sheet: Definition, Components, and Best Practices

What Is a Balance Sheet? A balance sheet is a core financial statement that reports a company’s assets, liabilities, and shareholder equity at a specific point in time. Investors, lenders, and executives rely on the balance sheet to measure liquidity, solvency, and overall financial health. Because it follows the

Understanding Accounts Payable: Definition, Process, and Best Practices

What Is Accounts Payable? Accounts Payable (AP) refers to the short-term obligation a business owes to its suppliers for goods or services received but not yet paid for. Recorded as a current liability on the balance sheet, AP is a crucial measure of a company’s liquidity and operational efficiency.

Cryptocurrency Accounting Standards: IFRS vs GAAP Valuation, Impairment Testing, and Financial Reporting Best Practices

Introduction Cryptocurrencies are no longer fringe assets held only by tech enthusiasts. From multinational corporations adding bitcoin to treasuries to banks developing tokenized products, digital assets are rapidly entering mainstream balance sheets. Yet accountants face a thorny question: how should these volatile, intangible tokens be measured, tested for impairment, and

Corporate Treasury Cryptocurrency Management: Allocation Frameworks, Accounting Standards, and Risk Controls for Public Companies

Introduction: Why Corporate Treasuries Are Looking at Cryptocurrency The explosive growth of Bitcoin, Ethereum, and other digital assets has pushed cryptocurrency from a speculative curiosity to a legitimate treasury consideration for many public companies. Well-known brands have disclosed multi-billion-dollar positions, prompting finance teams everywhere to ask how, or if, crypto