American Economic Association Quarterly, 3rd Series, Vol. 10, No. 1, Papers and Discussions of the Twenty-First Annual Meeting. Atlantic City, N.J., December 28-31 ...

Accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged. The term "accrual" refers to any individual entry recording revenue or expense in ...

Companies use the equity method of accounting to report their investments in other entities where they have significant influence but not a controlling interest. Companies use the equity method ...

Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...