You might not realize it, but every time you sign a credit card slip for your lunch, you are executing a promise to pay. If you are paying in advance for a catered employee luncheon to be delivered ...

When you hear about the term "deferred revenue" and think about a typical list of financial statements, you might assume this goes on the income statement like other revenue received. However, ...

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 ...