Business bookkeeping gets very complex, with divisions and subsidiaries requiring their own set of accounts. When the business accounting records are established, every account is titled and assigned ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. Ohan Oda discusses making the Lens in Maps AR ...

As many of you know there is a heated ongoing debate as to whether the current definition of “accredited investor” should be revised and, if so, how it should be revised. The overwhelming majority of ...

The Financial Accounting Standards Board has added a new project to its agenda to re-examine the definition of a “nonpublic entity,” as part of its efforts to reach out more to private company ...

FASB would not consider not-for-profits (NFPs) and employee benefit plans public business entities for purposes of future standard setting, according to a new proposal the board exposed for public ...

A database model that describes the attributes of entities and the relationships among them. An entity is a file (table). Today, ER models are often created graphically, and software converts the ...

On Tuesday, March 21, 2023, the US Department of Commerce issued a notice of proposed rulemaking on the guardrail provisions included in the CHIPS and Science Act (CHIPS). As part of the proposed rule ...