For those charged with educating the next generation of CPAs, the expected shift from U.S. GAAP to IFRS stirs up a host of issues. Hear what eight prominent academics had to say about how IFRS will affect accounting education.

Summaries of accounting information systems research articles yield insights for practitioners into achievable benefits and pitfalls to avoid in accounting and IT system implementations.

As gift cards continue to play an important role in holiday retail sales, financial reporting and business law experts examine the obligations of retailers under state escheat laws for unredeemed gift card balances.

FASB’s Accounting Standards Codification was designed to simplify the classification of accounting standards by restructuring all authoritative U.S. GAAP for nongovernmental entities into one Web-accessible database under a common referencing system. The authors offer a detailed look at the structure of the codification and compare the results of research using the new system with those of traditional research methods.

Companies recognize that to achieve a competitive advantage, they must be customer-focused. A large and growing body of evidence indicates that most companies have some highly profitable customers and other enormously unprofitable ones. The recognition of differences in customer profitability by senior financial managers and the use of available tools are critical to a firm’s ability to derive value from its customer investments.