Discover how accruals affect company finances, with insights into the accrual accounting method, its applications, and examples illustrating its principles.

Future income taxes are upcoming tax costs or savings due to discrepancies between financial statements and tax returns.

Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...

We recently wrote a piece showing how much income you can expect to receive every month from different types of annuities, including fixed, immediate income annuities and deferred income annuities.

Deferred compensation allows individuals to delay receiving part of their income until a future date, often during retirement. This strategy is appealing for retirement savings and tax management, as ...

Whether you are a small business owner trying to get an accurate picture of cash flow or a Main Street investor examining financial statements to pick stocks, understanding deferred revenue can help ...

Laurie Sepulveda is a MarketWatch Guides team senior writer who specializes in writing about insurance, investing, personal loans, home equity loans, mortgages and banking. She lives in North Carolina ...

Is there a QLAC in your future? Not disability insurance from that noisy duck of TV-ad fame, but a qualified longevity annuity contract. QLACs are a new form of deferred income annuity (DIA) promoted ...