Taxes become deferred when a company's financial accounting methods are different than the acceptable tax accounting methods. This creates a discrepancy between the general ledger and the amounts ...

The exchange of goods or services for money isn't always simultaneous in the business world. When a service is provided without immediate compensation or money is received before goods are shipped, ...

These days, it seems as if everyone wants to be a technology company—or to merge with one. Global merger-and-acquisition (M&A) activity through December 2015 was at a record high, with acquisition ...