The National Research Council's recently released assessment of graduate programs is more complex than ever. The methodology NRC used to determine its ranking ranges is grounded in statistics. The ...

In 2007-2008, accounting rule-makers changed the way that companies are required to account for the merger or acquisition of businesses from the existing "purchase method" to a new "acquisition method ...

For most investors, the proper way to account for your investing profits and losses is with the cost method of accounting. This method is not the only choice, however. For investments where the ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Andy Smith is ...

Some companies make investments in complementary businesses to achieve revenue goals or to gain access to different industries. When a company purchases a minority stake in another, the purchaser ...