The founder of Square, Jim McKelvey, tried to analyze, after the fact, why other companies, especially Amazon, had a hard time duplicating the idea in order to compete with Square, despite their ...

The Financial Accounting Standards Board issued an accounting standards update Monday aimed at better aligning hedge accounting with an organization’s risk management strategies. The update builds on ...

Back in the early 1980s when I started my career, I worked for a publisher who was fond of telling potential advertisers that it didn’t make sense to carpet the same room twice. His point: all things ...

Having previously used this platform to extol the virtues of a multi-layered blockchain ecosystem, balance demands an assessment of the challenges that this new paradigm throws up. While there are ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...