December 2020 - Journal of Accountancy

Tax-savvy and risk-averse strategies come to the fore.

Download or print this quick guide for use during tax season, and look for our quick guide for individual taxpayers in the January 2021 issue.

The coronavirus pandemic has disrupted companies’ capital project plans, not only this year but most likely for the foreseeable future. This five-step risk-modeling approach can help finance leaders identify company vulnerabilities and capital expenditure opportunities.

Small businesses may be able to solve cash flow problems by factoring their receivables, then selling them to a financial institution at a reduced price for cash upfront. Here’s how to find out if the strategy makes sense.

FASB Chair Richard Jones, CPA, and GASB Chair Joel Black, CPA, describe their visions and priorities in this Q&A.

Accountants need soft skills as well as technical acumen to succeed in the profession. Discover some easy-to-implement ways to help interns increase their emotional intelligence.

ETL tools can help accountants streamline the process of preparing data for analysis and aid in better decision-making.

Karla D’Alleva Valas leads Fidelity Charitable’s adviser success strategy focused on CPAs who prioritize charitable planning as integral to their practice. Previously, she led the Complex Asset Group, a team of attorneys working with CPAs to facilitate charitable donations of appreciated private company stock and other nonpublic assets.