Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Charitable Contribution Rules for Individuals Generally, contributions of long-term capital gain (LTCG) property will result in a deduction equal to the fair market value of the property, subject to a ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

Example The following simplified example will provide a visual representation of how Power Query can be used. The data file used as a source for this example is a Microsoft Access database that ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

The future of accounting education has been a topic of concern for the profession’s leaders for years in the light of demographic shifts, competition for talent, and declining enrollments. The authors ...

Internet searches for capital gains avoidance usually lead the general public to a handful of common strategies, with IRC section 1031 exchanges usually rising to the top of the list. Structured ...

Benefits of Diversity Exhibit 1 identifies the benefits of increasing workplace diversity to accounting firms and other organizations. Because resources and effort may be required to benefit from ...

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...

Others disagree. For some, data is something that is either loaned temporarily to accountants so that they may use it to create something of value for its owner, like a liability. Still others believe ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.