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.

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Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

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

News quiz: Taking an economic snapshot and looking to the future

Recent news included IRS actions that affect individuals and partnerships and a possibly influential move by a Big Four accounting firm.Take this short quiz to see how much you know about the news.