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Accounting Rules and Disclosures Research & Guidance

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Access Bloomberg BNA Tax & Accounting's expert-written analysis and news on accounting rules and disclosures, now incorporating references to the Accounting Standards Codification to aid in your research.  Find practical help on such accounting and disclosures topics as fair value measurement, earnings per share, leasing, asset retirement obligations, business combinations, cash flow statements, and more. Access Bloomberg BNA Tax & Accounting's detailed analysis, practice tools, working papers, and news to see why tens of thousands of practitioners rely on Bloomberg BNA for exceptional tax and accounting guidance.

Accounting of Financial Instruments| Accounting of Inventories| Accounts Receivable| Business Combinations| Changes in Accounting| Earnings per Share| Environmental Liabilities| Error Corrections| Fair Value| Financial Statements| Lease Accounting| Liabilities| Management's Discussion and Analysis| Pension Plans| Related Party Transactions| Revenue Recognition| Segment Reporting| Share-Based Compensation| Valuation|
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For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
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The Accounting Policy & Practice Series helps accounting practitioners and policymakers in companies, public account ...
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The biweekly Accounting Policy & Practice Report provides financial accounting policy-makers and their advisors with ...
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This Portfolio analyzes accounting and reporting for investments in debt securities by presenting, interpreting, and ...
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This Portfolio explains both how to account for derivatives and how to disclose transactions in derivatives.
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The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...
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This Portfolio reviews the common methods of reporting inventories, the financial statement implications of changing met ...
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This Portfolio explains and analyzes financial accounting and auditing of accounts receivable and associated items.
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This Portfolio explains and analyzes the valuation and presentation of accounts receivable and offers insights on best-p ...
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This Portfolio examines the creation of and accounting for goodwill and other intangible assets, addressing the subject ...
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Business Combinations explains and analyzes financial accounting for mergers, acquisitions, and other business combinati ...
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This Portfolio examines the reporting and required disclosures of changes in accounting principles, changes in estimates ...
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Earnings Per Share discusses the calculation, presentation, and disclosure requirements of Earnings Per Share under U.S. ...
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This Portfolio explains how to meet the challenges of heightened scrutiny, socially responsible investing, and increased ...
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  This Portfolio explains and analyzes the rules and best practices for auditing fair values under U.S. and internation ...
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This Portfolio examines the use of fair value measurements in financial reporting and discusses how reporting entities u ...
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The Cash Flow Statement examines the document of the same name required by Financial Accounting Standards Board (FASB) S ...
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This Portfolio explains how analysts and other users of financial statements employ various qualitative techniques to im ...
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This Portfolio explains basic concepts and provides an overview of accounting principles and the financial statements ...
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This Portfolio surveys the complex lease accounting rules that affect both lessees and lessors and discusses the back ...
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This Portfolio explains and analyzes financial accounting for leases from the perspective of the lessee.
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This Portfolio explains and analyzes specific financial accounting leasing issues from the perspective of the lessee.
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This Portfolio analyzes the economics of leasing from the lessor's perspective; it discusses the leasing industry, motiv ...
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Leases: Lessors—Classification explains and analyzes the accounting classification of leases from the lessor's perspecti ...
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This Portfolio analyzes the accounting and reporting of long-term debt and other debt instruments.
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This Portfolio analyzes the requirement that annual and quarterly financial statements of public companies be accompanie ...
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Pension Accounting analyzes authoritative pronouncements on accounting by pension plans for their holdings and on employ ...
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This Portfolio discusses the calculation, presentation, and disclosure of asset retirement obligations under FAS 143 and ...
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Related Party Transactions discusses the pervasiveness of related party transactions throughout a wide spectrum of busin ...
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This Portfolio analyzes the general and “fundamental” principles of revenue recognition.
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This Portfolio, the second in a series on revenue recognition, analyzes the fundamental revenue recognition principles a ...
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This Portfolio, the third in a subseries of portfolios on revenue recognition, explains and analyzes revenue recognition ...
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Segment Reporting analyzes disclosure and reporting requirements of FASB and related accounting and reporting requiremen ...
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This Portfolio analyzes the complex measurement and recognition requirements of the Financial Accounting Standards and c ...
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This Portfolio analyzes popular methods used to determine a company’s value and predict its profitability.
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This Portfolio discusses the procedures and methodologies used by valuation specialists when they value a closely held b ...
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This Portfolio provides information on R&D performance measurement and valuation useful to executives such as the CF ...