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U.S. tax and FASB’s new paradigm for revenue recognition
This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.
Article Revenue recognition Intermediate
Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704
This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.
Article Tax valuation Intermediate
The 5 habits of top risk managers
This article summarises five steps organisations should take to meet the challenges of today’s risk landscape.
Article Risk management policies & procedures Foundational
Rethinking the audit
This article explores how technological innovations are changing the way audits are performed and why auditors need to be ready to use new tools to gain insight from...
Article Audit Foundational
Best practices to improve cybersecurity
This article discusses how to prepare for, manage, and recover from a cyberattack.
Article Cybersecurity Intermediate
A framework for continuous auditing: Why companies don’t need to spend big money
This article discusses the appropriate methods organizations should use in implementing continuous auditing procedures.
Article Internal audit Intermediate
New PATH for depreciation
This article discusses new opportunities for accelerated depreciation and expensing of qualifying real property that CPAs should explore with their business tax client.
Article Methods Foundational
Currency turmoil, price, and profit in global markets
Multinational companies can use the strategies discussed in this article to manage the risks of volatile foreign currency exchange rates.
Article Treasury policies & treasury risk management Intermediate
3 Pitfalls Valuation Professionals Should Avoid
This blog post discusses three common deficiencies that should be avoided in valuations.
Article Business & intangible assets Intermediate
Do you really know who you are paying?
This article shares seven steps small- and medium-size companies can take to identify fraud in the procurement process and prevent it.
Article Risk response & reporting Foundational
Reexamining tax-loss harvesting: Better results through enhanced understanding
This article looks at the practice of tax-loss harvesting which can offer the potential for significantly increased after-tax returns.
Article Process, taxation & strategies Intermediate
6 lessons entrepreneurs can teach us
This article offers tips from entrepreneurs on how businesses can counter rigidity, break down silos, and manage the risks that accompany innovation.
Article Strategy Foundational
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