Full cost (FC) accounting allows companies to capitalize all operating expenses related to locating new oil and gas reserves, regardless of the outcome.

The AICPA provided comments to the IRS on forthcoming proposed regulations that will include the Organisation for Economic Co-operation and Development’s (OECD’s) simplified and streamlined approach ...

Forbes contributors publish independent expert analyses and insights. Author, professor and founder. Deeply curious about leadership. From the outside it may seem like a simple choice, but pricing is ...

Option pricing and stochastic control methods constitute a vital intersection of quantitative finance and applied mathematics, offering robust frameworks for evaluating derivative securities and ...

To determine the value of ending inventory and, ultimately, margins, many retailers have stuck with an accounting practice known as the retail inventory method — in some cases for more than 100 years ...

As price-setting by computer algorithm becomes increasingly prevalent, states are stepping in to address transparency and fairness concerns that federal legislation has yet to comprehensively tackle.