Ratings agency Moody's Investors Service has replaced its methodology for grading the financial health of nonprofit hospitals and healthcare systems. Moody's will continue to use five separate factors ...

Businesses produce revenue through selling their products to customers. Businesses can acquire these products through two methods--either producing them in-house or purchasing them from manufacturers.

FEW ISSUES INVOLVING THE PREPARATION of financial statements in conformity with generally accepted accounting principles have been more elusive and difficult to address and resolve—or of greater ...

Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value ...

Assessing the desirability of a company as an investment requires more than studying balance sheets and quarterly earnings reports. Wise investors take the time to learn aspects of the company that ...

Institutional investors face complex decisions—where to allocate capital, which managers to trust, how to weather volatility. These choices can’t rely on instinct alone. They require data, structure, ...