As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. In today's dynamic business environment, understanding the distinction between equity ...

The Tax Court rebuffed an attempt by the IRS to deny a partnership’s deduction for interest payments that effectively represented a sharing of the profits from the partnership’s real estate ...

Private equity capital is driving a "revolution" in the wealth management and accounting industries, but its ties to credit from non-bank lenders could pose risks, a new study found. Those elevated ...