Corporate Governance


The Organization for Economic Cooperation and Development (OECD) approved guidelines for insurers and pension funds to strengthen public confidence in the insurance industry and protect pensions from mismanagement and fraud ( www.oecd.org/dataoecd/19/10/34799740.pdf ; www.oecd.org/dataoecd/ ). Both sets of guidelines draw from the corporate governance principles the OECD created in 1999 and revised 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