Business & Industry
Could your cost accounting system be subsidizing your low-volume products? Cost accounting gurus examine the impact of assigning batch costs to the product that required the batch activity.
Education
Starting in the 1890s, the AICPA amassed books, pamphlets and photographs documenting the profession. Now that collection resides at the University of Mississippi, where it affords members and others a window into the profession’s history throughout the English-speaking world.
Education
Amid the hundreds of members portrayed in historic photographs in the AICPA collection at Ole Miss are eight women—pioneers of their gender.
Financial Reporting
Twenty years have passed since FASB, responding to an AICPA issues paper, instituted Statement no. 91, which specified that loan origination fees be recognized over the life of the loan as an adjustment of yield. Even so, as some high-profile restatements by financial institutions have shown, the statement has been misapplied.
Litigation Support / Practice Development
CPAs working as consultants in litigation support can uncover the flaws in an opposing side’s expert witness reports.
Technology Workshop
An Excel feature allows you to greatly expand the power of the spreadsheet. By putting User Defined Functions to work, tasks you previously thought impossible to accomplish in Excel become very easy.