Discover how the retail inventory method simplifies store inventory valuation with easy calculations, cost-to-retail ratios, ...

Learn how deferred acquisition costs (DAC) aid insurance companies by spreading acquisition expenses over contract terms, reducing upfront strain and smoothing earnings.

Abstract: This paper evaluates the thermal characteristics of surface-mounted permanent magnet (PM) synchronous machines (SPMSMs) with single inner or outer rotor, and dual rotors by using ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. Nearly 10 years after issuing its lease accounting standards, the ...

Nearly 10 years after issuing its lease accounting standards, the Financial Accounting Standards Board is reckoning with some of the lessons learned from the project — including the ...

Household living-costs price indexes review: 2024 outlines changes made as a result of the review of the household living-costs price indexes (HLPIs). These changes will be implemented in Household ...

Simply sign up to the Climate change myFT Digest -- delivered directly to your inbox. The world’s leading authority on carbon accounting has proposed stricter disclosure rules that are set to make it ...