Accounting standard setters classify leases as operating or capital to differentiate true lease agreements from purchases disguised as leases. If the lease has any of the following characteristics, it ...

Direct listings have been a hot topic in the news lately, particularly in light of the recent submission of proposals to the U.S. Securities and Exchange Commission (SEC) by the New York Stock ...

Low working capital may signal financial risk or smart management. Discover how to assess its impact on a company's financial ...

Commonly, a publicly held corporation will go to the public markets in order to raise capital. Unfortunately, directors’ risk of liability can be substantially increased when a company is raising ...