Aid in the calculation of key financial ratios, such as the debt-to-equity ratio and current ratio, which influence ...

A big change in lease accounting rules effective Jan. 1 requires companies to record operating leases on their balance sheets. Operating leases include everything a company rents to run its business, ...

The independent body that sets accounting standards for Canada’s public sector is proposing rule changes that would allow municipalities to include the value of wetlands, grasslands and other natural ...