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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...
August 2020 - Journal of Accountancy
PROFESSIONAL DEVELOPMENT
Together, we can make a difference: A 12-step plan to address racism and unconscious bias
CPAs have an opportunity to improve their workplaces and communities amid a racial justice movement that began in response to police killings of Black and African Americans.
AUDITING
4 key COVID-19 audit risks for 2020 year ends
The coronavirus pandemic has created special challenges for practitioners to consider related to internal control, fraud, NOCLAR, and accounting estimates.
AUDITING
What to consider before deferring ASB reporting standards
The AICPA Auditing Standards Board delayed the effective dates of its new auditor reporting standards by one year. Early implementation is permitted, and the ASB recommends concurrent implementation of the standards.
FINANCIAL REPORTING
End of LIBOR: How all industries, not just banks, can prepare
The adoption of the Secured Overnight Financing Rate affects any company that has borrowed money through rate-referenced debt or has an agreement that references the London Interbank Offered Rate.
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From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
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
May 21, 2025
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March 14, 2025
