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A Better Way to Gauge Profitability
EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...
December 2015 - Journal of Accountancy
PRACTICE MANAGEMENT
How to admit new partners: A fresh approach
Accounting firms seeking long-term viability must infuse the partnership ranks with fresh blood when the time and terms are right. A method called AAV can help with this process.
PRACTICE MANAGEMENT
Preparing for what’s next
CPAs do a masterful job of taking care of their clients’ business, but they also need to make sure they look out for their own. Practice-continuation agreements can minimize the chaos in the transfer of a CPA practice to a successor.
PERSONAL FINANCIAL PLANNING
Guiding clients through the Medicare Part B enrollment minefield
CPAs can help seniors avoid expensive penalties and coverage gaps by giving timely advice on the government health plan’s enrollment periods.
AUDITING
A step up in standards for peer reviewers
Continued efforts to improve quality in auditing and accounting have led to new requirements for CPAs who serve as peer reviewers.
FINANCIAL REPORTING
Don’t let foreign currency fluctuations impair performance measurements
Measuring performance with a constant-dollar approach helps U.S. companies with international operations deal with the limitations of U.S. GAAP’s foreign currency guidelines.
TAX
Business tax quick guide—tax year 2015
Download and print this quick guide PDF for use during tax season and look for our quick guide for individual taxpayers in the January 2016 issue.
TECHNOLOGY
Expanding your app-titude
This month: Take your billing efforts mobile with Invoice2go .. Accept credit card payments with Square Register
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
CHECKLIST
FROM CGMA MAGAZINE
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
INSIDE AICPA
THE LAST WORD
SPONSORED REPORT
Be prepared for tax season early
Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with guidance on critical tax considerations before year-end.
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