March 27, 2015
The paper, titled “External Corporate Governance and Misreporting,” analyzed external governance provisions, specifically those provisions that limit direct shareholder participation in the governance process. The researchers found that fewer ...
March 23, 2015
The U.S. is expected to continue its recovery from the global recession, but it may not have as much company, according to a new study from American Express and CFO Research.
March 11, 2015
What keeps CFOs awake at night? In addition to keeping a close eye on key performance indicators such as capital expenditures and taxes, many cite less-expected concerns such as infectious diseases, severe weather and global political unrest, all of which
March 10, 2015
The U.S. Securities and Exchange Commission (SEC) has adopted the 2015 GAAP Financial Reporting Taxonomy, the agency reported on Monday. The 2015 GAAP Taxonomy is available online.
February 25, 2015
In a February 23 letter, FinREC Chairman Jim Dolinar and AICPA Investment Companies Expert Panel Chairman Brent Oswald expressed support for the FASB’s effort to provide consistency and transparency through alignment of disclosure and ...
February 18, 2015
The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) intended to improve targeted areas of consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and ...
February 12, 2015
Are your clients in need of easy tools to help them manage their finances? There are many options available. We asked some of CPA Practice Advisor’s contributors, Thought Leaders, and award winners for recommendations of their favorite money management apps and have added a few of our own for your perusal. Mint.com – CPA Practice Advisor...…
February 6, 2015
Is write-up dead? No, but with the continuing move by small businesses to online accounting software, the way in which accountants provide this service is definitely changing.
December 29, 2014
The Financial Accounting Standards Board (FASB) today issued guidance intended to improve private company financial reporting regarding accounting for identifiable intangible assets in a business combination. FASB Accounting Standards Update No. 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination, is based on a consensus reached by the Private Company...…
December 5, 2014
When you start a new business, there’s a lot of behind-the-scenes work that must happen to ensure you are delivering a high quality product or service to your customers. This is especially true for payroll practitioners just starting out. As you gear up for your first filing season, now is the time to make sure...…
December 3, 2014
Payroll practitioners spend the end of the year helping their clients prepare for year-end and the upcoming year. But year-end planning isn’t just for the clients they serve. It’s equally as important that they spend time prepping their own businesses as well. There are a few items that you will want to ensure makes your...…
November 25, 2014
The Governmental Accounting Standards Board (GASB) has issued for public comment a Preliminary Views, Financial Reporting for Fiduciary Responsibilities.