Purpose: To provide an overview of the fundamentals for basic fund accounting and the financial reporting structure within the context of higher education accounting, Generally Accepted Accounting ...

The Financial Accounting Standards Board (FASB), a private, nonprofit organisation that sets financial accounting standards ...

and basic cost-management issues. Topics include process costing, standard costing, activity-based costing, backflush costing, cost allocation issues, balanced scorecard, strategic profitability ...

The U.S. Securities and Exchange Commission has repealed Staff Accounting Bulletin ("SAB") No. 121, which required banks and ...

As a student in our program, you benefit from a curriculum developed with the input of industry leaders from the Big Four and regional accounting firms, and a faculty of leading academics and ...

The "targeted improvements" to the FASB Accounting Standards Codification are a part of an evergreen project focused on making incremental changes to GAAP. Public comments on the ASU, published ...

Brett Wemer of Ernst & Young LLP is one of our 20 People to Know in Accounting for 2025. Brett Wemer Senior manager, assurance quality network, Ernst & Young LLP (EY U.S.) Years in current job: one ...