Accounting

December 30, 2019 

ISA 315 (Revised 2019) is an important part of the IAASB’s efforts to improve audit quality globally. In finalizing the changes, the IAASB focused on the understandability, complexity and length of the standard, and made enhancements and ...

December 30, 2019 

Built for NetSuite is a program for NetSuite SuiteCloud Developer Network (SDN) partners that provides them with the information, resources and methodology required to verify that their applications and integrations meet NetSuite standards and best ...

December 30, 2019 

The SBA changed its regulations on the calculation of annual revenues from a three-year averaging period to a five-year averaging period, outside of the SBA Business Loan and Disaster Loan Programs. The change in the averaging period for calculating ...

December 30, 2019 

Most businesses with a website and customers in California — which is to say most large businesses in the nation — must follow the new regime, which is supposed to make online life more transparent and less creepy for users.

December 30, 2019 

The Exposure Draft incorporates feedback from 80 AICPA volunteer subject matter experts in addition to input from more than 130 CPAs who directly supervise the newly licensed. The resulting Draft details major themes from the research along with ...

December 27, 2019 

Local sales and use tax rates often change in many states at the start of each year. On January 1, 2020, rates will change in close to 25 states.

December 27, 2019 

In manufacturers’ dealings with suppliers, trust is important. Contracts can enforce basic rules and expectations, but the relationships work most effectively when each side has a basic level of trust in the other.

December 27, 2019 

Annual home value growth has now slowed in each of the past 19 months, but it has been a gradual slowdown, not slamming on the brakes. The drop in year-over-year growth has not exceeded 0.3 percentage points from one month to the next during this period.

December 23, 2019 

Many of your clients may be wondering about incorporating their businesses in a different state from where they are based. It’s true that doing so may save new businesses a bit of precious startup capital when it comes to filing fees.

Nellie Akalp

December 2, 2019 

Recently, I had the privilege of sitting on a panel at Ensuring Success 2019. The session focused on the future of audit. I prepared for the session, listened to my fellow panelists throughout our talk, then reflected on what I had learned along the way.

Garrett Wagner

December 20, 2019 

Changing tastes as Millennials make up a growing share of home buyers will impact the market. Homes will get smaller, bold colors and prints will return to home designs and demand will stay high as more and more people reach typical homebuying age.

December 19, 2019 

Published jointly by NASBA and the AICPA, the Standards provide the framework for the development, presentation, measurement and reporting of CPE programs. The Standards reference the NASBA Fields of Study document, which was reviewed and evaluated ...