The right displays can make a big difference in spotting trends and communicating with clients.
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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...
April/May 2021 - Journal of Accountancy
TAX
American Rescue Plan Act enacts many tax provisions
Here’s a look at changes affecting 2020 and 2021 that were included in Congress’s stimulus legislation.
NOT-FOR-PROFIT
The board’s role in not-for-profits’ post-pandemic success
Not-for-profits have experienced huge challenges during the coronavirus pandemic. Careful oversight of policies related to people, cash flow, and fraud can smooth the path to long-term sustainability for the mission.
GOVERNMENT
Government financial planning in a time of uncertainty
Flexibility and the right KPIs can help organizations navigate challenging times.
ADVERTISING SUPPLEMENT
Ask the expert: Client retention
Greg Lockhart is the president of Lockhart Industries, a Dallas-based leader in custom branding, graphic design, and fine imprinting for America’s top financial firms.
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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
