The Governmental Accounting Standards Board (GASB) issued Concepts Statement no. 3, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements, which defines various means of conveying information and provides criteria for effectively using them. The statement (# GC03) is available from GASB at http://store.yahoo.com/gasbpubs/gc03.html or at 800-748-0659.
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The technology assessment engagementAre you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.
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Maximizing the higher education tax creditsA counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.