The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

If you start a small business, it is unlikely that you will have the necessary capital to get the business running. Instead, you will have to find someone to either lend you money or invest in your ...

The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments. The proposal is part of ...

In business accounting, notes receivable are promissory notes that represent an asset. These promissory notes are either short-term or long-term and should be recorded on the balance sheet differently ...