Finance leaders struggle to determine generative AI’s costs and benefits, but there are suggestions on how to tackle the problem.
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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...
February 2025 - Journal of Accountancy
TECHNOLOGY
How finance can get started with gen AI
Follow these steps to make sure you are on track with this game-changing technology.
FINANCIAL REPORTING
Exercising caution with non-GAAP measures and disclosures
The use of individually tailored accounting information requires higher professional skepticism from financial statement preparers and users.
PERSONAL FINANCIAL PLANNING
How does Medicare enrollment affect HSA eligibility?
The complex rules for Medicare and health savings accounts lead to many client questions. Here are answers to some of the most common ones.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
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
