Auditing / Business & Industry
Senior practitioners and accounting scholars discuss how new SEC interpretive guidance and AS5 provide opportunity for positive changes.
Auditing
Get answers to some of the most commonly asked questions about how SAS no. 112, Communicating Internal Control Related Matters Identified in an Audit, impacts nonattest services, internal control over financial reporting and auditor independence.
Fraud
Think you have what it takes to outsmart a fraudster? Put your knowledge to the test with a 10-question quiz.
Business Valuation / Financial Reporting
The first quarter of 2008 is expected to usher in the first significant wave of financial statements from companies that have chosen to adopt FASB’s new fair value option for financial assets and liabilities, FASB Statement no. 159. Tapping the option requires new disclosures.
Financial Reporting / Technology
An increasing number of companies are finding themselves within the realm of software accounting rules as software becomes a more critical component of everyday products. To determine whether the rules apply to particular products, CPAs need to take a hard look at factors including product marketing and consumer expectations of support services.