In June 2016, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2016-13, Financial Instruments—Credit Losses (Topic 326). The ASU is the new impairment standard, ...

The Common Data Model, which Microsoft describes as "an out-of-box business database for storing and managing business entities," is at the center of its PowerApps service for building custom business ...

The new accounting model would reflect how financial institutions manage interest rate risks in their portfolios.

At its heart, data modeling is about understanding how data flows through a system. Just as a map can help us understand a city’s layout, data modeling can help us understand the complexities of a ...