As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...
The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...
THE Philippines’s net external liabilities widened to P3.7 trillion in the second quarter of the year, as external financing by non-financial corporations increased, as well as government loans from ...
Since FASB Statement no. 123(R) began requiring companies to recognize an expense equal to the grant-date fair value of options awarded as compensation, there has been a significant change in ...
The Philippines’ net external liabilities grew by 7.1 percent from P3.5 trillion in Q1 2025 to P3.7 trillion in Q2 2025, ...