New lease accounting standards issued by FASB and the International Accounting Standards Board will result in substantial changes in recognition and presentation on the balance sheet for lessees.
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...
April 2016 - Journal of Accountancy
- Magazine
- April 2016
Beware of disappearing revenue in an acquisition
An accounting rule could dramatically reduce a company’s revenue in periods after an acquisition.
Improve your conflict management skills
Workplace conflicts are rarely black and white, and managing them usually requires more than filing a complaint or firing somebody. Test your skills at managing conflict and learn best practices from Joan Pastor, a licensed industrial-organizational psychologist, author, and executive coach.
Leadership tips for introverts
Get introverted leaders’ best tips for networking, leading teams, speaking up at meetings, and raising your profile.
Employee focus comes with a cost
Employers need to be ready to meet new compliance requirements resulting from expanding federal protections for workers.
5 steps CPAs can take to fight hackers
See what CPAs can do to fight cybercriminals’ threat.
FBAR compliance
Heightened tax compliance efforts worldwide make this a good time to review the complicated rules that apply to reporting foreign accounts on FinCEN Form 114, Report of Foreign Bank and Financial Accounts, commonly known as FBAR.
Expanding your app-titude
Score last-minute deals with HotelTonight … App helps you find better Waze through traffic … Hipmunk provides a cool way to select and book flights
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