Risk Management


The Committee of Sponsoring Organizations of the Treadway Commission (COSO) exposes a draft framework ( www.erm.coso.org ), which defines and describes enterprise risk management and provides a standard against which public and private, profit and nonprofit entities can evaluate the effectiveness of their risk management practices and identify ways to improve them. Comments are due October 14. COSO expects to release the final framework in 2004.

SPONSORED REPORT

How the election may affect taxation of business income

This report summarizes recent proposals to reform the U.S. business income tax system and considers the path to enactment of any such legislation.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

Did you follow 2016’s biggest accounting news?

CPAs will remember 2016 as a year of new standards and new faces. How well did you follow the biggest accounting events? The 7 questions in this quiz will help you find out