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 ...

Companies frequently buy the stock of other companies. Sometimes it's just an investment; other times it reflects the desire to exert influence over the investee. The dividing line between the two ...

Small-business owners and managers have a responsibility to lead their employees in the pursuit of company goals. To do that, they need to let employees know what they are expected to do and how they ...