Compensation and Benefits
Qualified plans are only the beginning for companies seeking to provide key executives with adequate retirement benefits. Nonqualified deferred compensation arrangements can be used to provide supplemental benefits.
Worth Repeating
At the Microsoft Partners Conference, AICPA President Barry C. Melancon spoke to CPAs from small and midsize firms about change and the professions need to take charge of its future.
Business / Industry
It is important for in-house financial professionals to communicate well with senior management. Finance officers reveal how they translate their ideas into terms that top managers understand.
Auditing
SAS no. 84 provides new guidance on predecessor and successor auditors responsibilities when auditors change.
The Vision Project
At Columbia Natural Resources, chief executive Henry Harmon has used innovative technology, entrepreneurial skills and a winning management style to reposition the company for the intensely competitive energy market it will face into the next century.
The Financial Manager
How should a financial institution approach a complicated new financial statement? One CPA describes the steps a large bank takes.
Practice Management
This article provides a quick guide for CPAs who want to improve their supervisory skills and thus increase their chances of making partner.
Compensation and Benefits
Companies seeking to adopt a new employee savings plan face a bewildering array of design options and retirement plan providers. This article describes the factors companies should consider to help them make the right choice.
Technology
A professional looking multimedia presentation—to sell an idea to a client, your boss or a board of directors—is not something only the experts can prepare. With the new multimedia software on the market, anyone with just a little training can produce a high-impact presentation.