Insights
Footnotes: The narrative behind the numbers
Although footnote disclosures appear at the end of reviewed or audited financial statements, they’re far more than a regulatory formality. They provide critical insight into ...
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Navigating the reboot of U.S. FCPA enforcement: The global anti-corruption compliance perspective
In February 2025, the U.S. Foreign Corrupt Practices Act (FCPA) landscape appeared uncertain following the Trump administration’s executive order to pause enforcement.
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Man vs. Machine: An Accountant’s Take on Best Practices in the Age of AI Part One: Bringing Back the Old School?
Man vs. Machine: An Accountant’s Take on Best Practices in the Age of AI Part One: Bringing Back the Old School? By Randall M. Paulikens, ...
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M&A Accounting: Identifying the Acquirer in Business Combinations Involving VIEs
On May 12, 2025, the Financial Accounting Standards Board (FASB) finalized new guidance that clarifies how to identify the acquirer in mergers and acquisitions (M&As) ...
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Closing Time: Mastering Your Monthly Close with QuickBooks
The month-end close is a pain point for many small to midsize businesses. While internal accounting teams often aim to close within three days, a ...
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Will Congress Dissolve the PCAOB?
The House Financial Services Committee is reviewing draft legislation that would eliminate the Public Company Accounting Oversight Board (PCAOB) and transfer its current responsibilities to ...
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Loan Applications: How to Strengthen Your Hand in Today’s Credit Markets
In recent years, interest rates have increased and credit has tightened. Under these conditions, which are expected to persist in the coming months, securing a ...
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US Accounting Rulemakers Move to Bring Clarity to Preferred Stock Dividends
U.S. accounting rulemakers voted to issue a proposal to standardize the measurement of paid-in-kind (PIK) dividends on preferred stock, aiming to bring clarity and consistency ...
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Key Insights from the PCC 2024 Annual Report
In March 2025, the Private Company Council (PCC) published its first-ever annual report. Understanding the PCC’s role in accounting rulemaking and monitoring what’s on its ...
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Estimating Fair Value Today
Effective cash flow management is the lifeblood of any construction firm. Here are eight advanced strategies to enhance your cash flow, ensuring your business remains ...
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Eight Cash Flow Tips for Your Construction or Real Estate Development Firm
Effective cash flow management is the lifeblood of any construction firm. Here are eight advanced strategies to enhance your cash flow, ensuring your business remains ...
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Tackling Risk Management with a Proactive Approach
Risks are unavoidable in today’s volatile, uncertain marketplace. However, proactive owners and executives can manage business risks more effectively with an enterprise risk management (ERM) ...
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