Accounting


The SEC released guidance to help registered companies improve the presentation of consolidated statements of cash flows in financial statements they file with the commission ( www.sec.gov/divisions/corpfin/guidance/ ). In a letter to CFOs, Chief Accountant Carol A. Stacey of the commission’s Division of Corporation Finance emphasized the importance of accurately presenting cash receipts and cash payments so financial statement users can better assess how able companies are to meet their financial obligations, pay dividends and otherwise operate as going concerns.

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CPEOs provide peace of mind around payroll services

The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.

QUIZ

Pronoun practice to help polish your prose

Using pronouns correctly in writing and speech can help you make a good impression. Try our 10-question quiz.