With the over-100 population swelling in the United States, CPA financial planners need to focus on guiding clients toward a longer retirement.
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...
March 2018 - Journal of Accountancy
- Magazine
- March 2018
How 65 became the default retirement age
For decades, 65 has been the goalpost most everyone in the labor force worked toward for retirement. But why 65?
How organizations can streamline the month-end close
This process is a time of stress and long hours for employees, despite technological improvements. Here are some best practices to smooth the process.
A more effective approach for internal audit
By developing a methodology for collaboration across all three lines of defense, internal audit can make the most of company resources and technology for risk management.
Factoring in the time value of money with Excel
This Technology Workshop illustrates how to leverage a number of functions to perform calculations in Excel involving the time value of money.
Donation-based crowdfunding and nontaxable gifts
Amounts received from online funding appeals for charitable causes or individual relief may qualify for exclusion from taxable income.
The AICPA and the ongoing tax reform process
AICPA tax policy experts discuss advocacy efforts related to the recent tax overhaul bill and the role member input will have on its implementation.
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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.
