Today’s finance chiefs must look to the future as much as to the past.
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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...
March 2023 - Journal of Accountancy
MANAGEMENT ACCOUNTING
CFOs prepare to face a turbulent economy
Finance leaders share what they learned while navigating past crises and what CFOs can do to keep their organizations resilient.
MANAGEMENT ACCOUNTING
Managing interest rate risk with FASB’s new hedging flexibility
Find out how to apply FASB’s updated
hedge accounting guidance, which more
closely aligns a company’s financial
reporting with the results of its risk
management strategy.
TECHNOLOGY
Improve audit sampling efficiency with Excel’s Solver tool
Artificial intelligence capability can significantly reduce the time and effort auditors devote to sampling estimation tasks.
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PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
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
