Unwavering


ON THE RECORD

“People can reject the standards, but ultimately this body was chosen to be independent and tough-minded and to do what it thinks is right. I think I would rather go down than cave in.”

—Sir David Tweedie, chairman of the IASB, quoted in Accountancy Ireland.

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

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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.

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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.