INTRODUCTION In the ever-evolving landscape of corporate finance, pension accounting stands out as a crucial yet complex area that significantly impacts a company’s financial health and its employees’ future security.

INTRODUCTION In the realm of corporate finance, non-controlling interest (NCI) plays a crucial role in understanding the ownership and financial dynamics between parent companies and their subsidiaries. Also known as

INTRODUCTION Mergers and Acquisition (M&A) refer to the process where two companies combine (merger) or one company purchases another (acquisition). These intricate transactions can significantly affect a company’s financial statements.

INTRODUCTION Other Comprehensive Income (OCI) is a critical element in financial reporting, encompassing specific gains and losses that do not contribute to net income. It provides a more comprehensive view

INTRODUCTION Stock based compensation (SBC), or equity compensation, is a method companies use to reward and incentivize their executives’ employees and directors by offering them shares of the company’s stock.

INTRODUCTION Operating leases are a common financial arrangement in which the lessee (user) rents an asset from the lessor (owner) for a specified period without the intention of ownership. This

INTRODUCTION One of the fundamental aspects of corporate accounting is the Deferred taxes and it plays a crucial role in how a company manages its financial reporting and tax obligations.

WHAT IS SEGMENT REPORTING? The main objective of any company is to increase its shareholders’ wealth and to achieve this objective many companies often engage in several business lines or

The federal securities law requires the domestic public companies to submit various reports to Securities and Exchange Commission (SEC) like Form 10-Q (quarterly reports), Form 10-K (annual report) and Form

Introduction Cash Flow statement is one of the three financial statements prepared by a company. It details the cash inflows and outflows of a period to compute the net cash