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Accounting Standards

accountant

PCAOB Cracks Down on Fraud

12/06/2014(0)
A new PCAOB standard will require auditors to probe more deeply into related-party deals, unusual transactions and executive pay. Citing “decades of financial reporting frauds,” the Public Company Accounting ... Read More
tax

New rules for providing written tax advice are finalized

11/06/2014(0)
The IRS issued final regulations under Circular 230, Regulations Governing Practice Before the Internal Revenue Service (31 C.F.R. Part 10), on the rules for practitioners to provide written tax ... Read More
risk management

The Perils of Silos in Risk Management

04/06/2014(0)
Silos, or autonomous units, can exist in most organizations. It’s no surprise that risk management can be divided into “siloed” functions, and it’s commonly done. Among their advantages: Silos ... Read More
performance accounting

GASB pension reporting: How to obtain and audit key numbers

02/06/2014(0)
State and local government employers who participate in multiple-employer defined benefit pension plans—and the governments’ auditors—may have difficulty obtaining data required by GASB’s new pension standards to prepare employer ... Read More
revenue

New revenue guidance: Six things to consider

30/05/2014(0)
The release Wednesday of a long-awaited new revenue recognition standard had financial statement preparers settling in to read hundreds of pages of text, as standard-setters celebrated the achievement of ... Read More
accountant

The Return of Moderation: Sea of Tranquility

29/05/2014(0)
Volatility has disappeared from the economy and markets. That could be a problem. A decade ago, the business cycle was an endangered species. Recessions in the rich world had ... Read More
accounting

Know the Roth 401(k) Rules—Or Get Left Behind

23/05/2014(0)
Behold the Roth 401(k), the retirement savings tactic growing in popularity among younger and more affluent employees, and offered by ever-increasing numbers of employers. Driving the boom are legislative ... Read More
zurich

Low on taxes, high on risk-aversion

21/05/2014(0)
High quality global journalism requires investment. Zurich, the world’s private banking capital, is not just luring in old money. Ambitious founders are making Switzerland’s largest city their base – ... Read More
accounting

Demand for Venture Capital Outstripping the Supply

15/05/2014(0)
Fewer entrepreneurs expect to be able to tap traditional venture capital funds in 2014, but corporate venture money may help fill the gap. As talk of a tech bubble ... Read More
accounting

Payday Lending: Fixing a broken market

13/05/2014(0)
ACCA (the Association of Chartered Certified Accountants) has launched a unique report on payday lending looking specifically at its business model. Called Payday lending: fixing a broken market, the ... Read More
Broker Cyprus TopFX