Valuation Reserve Requirements

October 1, 2026 | 0 views

According to Fitch Ratings, over the past 12 months ending August 2026, there were 109 defaults by 89 entities, compared to the same period ending July 2026, when 83 entities saw 105 defaults. With businesses (especially life insurers) exposed to...

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Understanding Inflation Accounting

September 1, 2026 | 0 views

According to the July 12, 2026, Consumer Price Index Release from the U.S. Bureau of Labor Statistics, the 12-month inflation rate rose by 3.4 percent, and the month-over-month measure rose by 0.1 percent in July 2026 compared to June 2026....

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Understanding the Exchange Ratio

August 1, 2026 | 0 views

With more than $57 trillion in mergers and acquisitions, according to the Institute for Mergers, Acquisitions & Alliances, understanding how the Exchange Ratio works is essential for businesses and investors to maximize these processes.The ratio assesses how many shares the...

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Understanding Depreciation Recapture

July 1, 2026 | 0 views

This accounting and tax method refers to a treatment used by the Internal Revenue Service (IRS) to obtain tax remittances on sales of depreciated property. Understanding how it works is essential for filers to make the most of it.Required ConditionsAs...

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Understanding Horizontal Analysis

June 1, 2026 | 0 views

Horizontal Analysis provides businesses a method to examine financial statement entries by looking at the documents’ number for a specific accounting time frame compared to the same length of a historical period for the same accounting line item.Breaking the Process...

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