Johannes Nider Quote


“The laws say that a thing is worth as much as it can be sold for, that is, according to how purchasers can be got to buy when at liberty and by free choice, and assuming that the purchasers are not fools, pinched, or deceived. … Hence, everyone who sells, since he is moved toward his own profit, must rightly in some degree be morally suspect to himself.”

—Johannes Nider, in On the Contracts of Merchants. First published about 1468.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.