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Cutoffs for Reporting Revenues and Expenses


Under U.S. Generally Accepted Accounting Principles (GAAP), there are strict rules on when to recognize revenues and expenses. Here's important

THE SEC. 461 ALL-EVENTS TEST: TIMING FOR DEDUCTING ACCRUED WARRANTY CLAIMS


The Sec. 461 All-Events Test: Timing for Deducting Accrued Warranty Claims

The Tax-Advantaged Way to Fund Education


Coverdell ESAs: The tax-advantaged way to fund elementary and secondary school costs With school letting out you might be

A refresher on the ACA's tax penalty on individuals without health insurance


Now that Affordable Care Act (ACA) repeal and replacement efforts appear to have collapsed, at least for the time being,

Pay Attention to the Details when Selling Investments


The tax consequences of the sale of an investment, as well as your net return, can be affected by a...

Will Congress revive expired tax breaks? Will Congress revive expired tax breaks?


Most of the talk about possible tax legislation this year has focused on either wide-sweeping tax reform or taxes that

How external auditors can leverage your How external auditors can leverage your internal audit work


Does your company have an internal audit function? If so, you may be able to use...

Put your income statement to good use


By midyear, most businesses that follow U.S. Generally Accepted Accounting Principles (GAAP) have issued their year-end financial statements. But how

Timeliness counts in financial reporting Timeliness counts in financial reporting


Do you procrastinate when it comes to closing your books and delivering year-end financial statements? Lenders and investors may think

Pro forma compilations look at how an alternative course of action would have affected financials


The American Institute of Certified Public Accountants (AICPA) has clarified its guidance on pro forma compilations.

Close-up on Restricted Cash


The Financial Accounting Standards Board (FASB) has amended U.S. Generally Accepted Accounting Principles (GAAP) to clarify the guidance on reporting

Use Pro Formas to Plot Your Route to Success


Running a business is like going on a road trip - and a detailed business plan that includes a set

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