When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases with ...

Organizations seeking funding have much to think about, and the long-term accounting considerations related to the debt and equity instruments they issue are not likely at the top of that list.

The accounting treatment of price return swaps (PRS) has become a hot potato in the capital market as large corporations have successively raised funds ranging from hundreds of billions of won to ...

More than a few eyebrows were raised in August when the news broke that TowerBrook Capital Partners had struck a deal to purchase an ownership interest in EisnerAmper LLP, the first such deal between ...