An accrued dividend is a declared but unpaid liability on common or preferred stock. Learn how to calculate accrued dividends to better understand your investment's potential returns.

Equity accounting is a method of reporting a company's profits from the operations of an affiliated company that it has an interest in but does not own outright.

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Kevin Warsh’s long-held desire to slash the Federal Reserve’s balance sheet is likely to clash with Donald ...