Tax
Technology Workshop
What makes databases so powerful is their ability to sort out and report myriad data relationships. But to get them to do that for you, you’ve got to ask the right question, and this article shows how.
General Interest
Consulting / Tax
Deciding whether to buy or lease a vehicle that will be used for business purposes is not easy, particularly when factoring in a number of important tax considerations. CPAs and their business owner clients typically will need to use discounted cash flow analysis to help them make the right choice. The authors provide assistance in the form of an interactive, online calculator.
Business Valuation
When looking at the risks and rewards of business valuation as a new practice area, CPAs can learn from others’ missteps. They can safeguard themselves against misunderstandings by carefully defining the scope of an engagement and disclosing the applied valuation standards in a letter.
Business & Industry / Corporate Finance
A new SEC regulation prohibiting selective disclosures may have a critical impact on the relationship and dialogue among analysts, corporate officers and investors.
Ethics / Professional Issues
A shift in thinking about one key element of independence focuses attention on where threats arise—in and around the engagement team—rather than on the entire firm.
Applications in Accounting
Auditing / Fraud
For the Practicing Auditor
For the Practicing Auditor