Opportunities for advancement and work/life balance matter to this key demographic.
Breaking News
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...
July 2015 - Journal of Accountancy
PROFESSIONAL ISSUES
Belicia Cespedes: A CPA at 17
Discipline and determination pay off for California teenager Belicia Cespedes.
PRACTICE MANAGEMENT
Q&A: Price check
The JofA sat down for a Q&A session with author and consultant Ron Baker, an unabashed value-pricing champion, for a conversation that provided an in-depth look at the work firms need to do to quote clients an upfront price.
FINANCIAL REPORTING
Not-for-profit financial reporting headed for a change
FASB is proposing changes to the fundamental model for not-for-profit financial reporting in an effort to provide better information to users of financial statements.
TAX
Tax treatment of employer-provided meals and lodging
The line between exempt fringe benefit and taxable compensation features some surprising twists in this enduring source of tax controversy.
TAX & PERSONAL FINANCIAL PLANNING
Financing for college with the Uniform Transfers to Minors Act
Build a fund for higher education with this often overlooked resource.
TAX
Transfer taxes: 5 questions to ask clients with international ties
Planning to lessen estate, gift, and generation-skipping transfer taxes increasingly requires considering clients’ foreign connections.
TECHNOLOGY
Expanding your app-titude
A monthly look at mobile apps that can make the CPA’s job and life better. This month: ScanBizCards; TripIt; and LinkedIn Connected.
FINANCIAL REPORTING
Direct-method transition would require prompt attention
Public colleges and universities encountered challenges after making the switch with GASB Statement 34.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
CHECKLIST
FROM CGMA MAGAZINE
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
NEWS
PERSONAL FINANCIAL PLANNING
News Digest
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.
From The Tax Adviser
May 21, 2025
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