CPA firms are using employee-friendly working arrangements to aid retention in a challenging labor market, according to the 2016 Management of an Accounting Practice (MAP) survey
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...
February 2017 - Journal of Accountancy
- Magazine
- February 2017
Find a mentor, land a new job
What happens when your mentor offers you a job? Kenneth Ashe, CPA, CGMA, lived that experience.
Providing a future: A succession story
For the good of clients and employees, Virginia-based Wall, Einhorn & Chernitzer PC has made long-term success a priority. A gradual, five-year buy-in process is designed to make it affordable for new shareholders to move into their positions in the firm’s leadership.
Using surplus budgeting to advance and sustain your mission
A disciplined budgeting approach helped not-for-profit Ducks Unlimited overcome serious financial concerns following the most recent recession.
Figuring out transfer pricing: How to set terms of negotiation between departments
Transfer pricing can be a battleground for competing interests within a company. When those interests aren’t balanced, the company could lose out.
Trusts and estates: Uses and tax considerations
Wealth planning with these often highly advantageous tools must be weighed against possible drawbacks of income tax accounting.
Expanding your app-titude: Stop robocalls to your cellphone with Nomorobo
Nomorobo protects voice over internet protocol (VoIP) landlines and cellphones using “simultaneous ring.”
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