Take a look at how some organizations are making this transformation and the challenges they face.
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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 2017 - Journal of Accountancy
AUDITING & FINANCIAL REPORTING
Lessons to learn from SEC accounting and auditing enforcements
Five principles can help prevent, detect, or correct the most frequent securities law violations adjudicated by the SEC.
AUDITING
How to audit fair value measurements
The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier.
TECHNOLOGY
The 2017 CPA technology gift guide
Our annual look at high-tech gifts for accounting professionals offers a number of choices that could add a spark to your holiday season.
TECHNOLOGY WORKSHOP
How to boost Excel efficiency with Power Query
This article shows how Microsoft Power Query for Excel can streamline the ongoing delivery of additional data for analysis by PivotTables.
TAX
Tax compliance after M&As
Companies can follow these steps to make sure an M&A transaction complies with all tax requirements.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
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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.
From The Tax Adviser
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