Adoption of cryptocurrency and bitcoin continues to grow, but haven't found a home on corporate balance sheets, where ...

Spotting creative accounting practices on the balance sheet can be broken down into three categories for analysis: assets, liabilities, and equity. Here we’ll explore some of the ways each of ...

We believe cryptocurrencies will continue to notch new highs in 2025, driven by improving regulatory clarity and friendlier ...

The rescission of SAB 121 unlocks institutional access to crypto, paving the way for a surge of traditional financial service ...

Unearned revenue is a liability because it represents a company’s obligation to deliver goods or services in the future.

Service revenue is reported on the income statement under operating revenues, reflecting earnings from core business ...

ET - Brookfield has been selling assets across a range of sectors and in different markets around the world, a trend it expects will continue. In the U.S. in particular, management sees capital ...

Warner Bros. Discovery, CVS and Kraft Heinz all have intangible-asset values that appear out of whack.

Tesla reported a $600 million gain on its 11,509 Bitcoin holdings in Q4 2024, benefiting from new FASB accounting rules that ...

As the Federal Reserve's overnight reverse repurchase agreement program nears zero, pressure could mount on the central bank ...

a rule that required banks to classify cryptocurrencies as liabilities on their balance sheet, creating a capital requirement burden that kept many banks from providing custody for crypto assets.