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Accounting
Employee benefit plans: Do you need a Form 5500 audit?
Some benefit plans are required to include an opinion from an independent qualified public accountant (IQPA) when filing Form 5500 each year.
Year-end accounting recap
The Financial Accounting Standards Board (FASB) hasn’t issued any major new accounting rules in 2019.
Risk assessment: A critical part of the audit process
Here’s what your auditor is doing behind the scenes to prepare for your audit — and how you can help facilitate the audit planning process.
Cyber and Data Security Risks
FAQs about prepaid expenses
The concept of “matching” is one of the basic principles of accrual-basis accounting.
The art and science of goodwill impairment testing
Goodwill shows up on a company’s balance sheet when the company has been acquired in a business combination.
Manage your working capital more efficiently
Working capital is the difference between a company’s current assets and current liabilities. For a business to thrive, its working capital must be greater than zero.
Close-up on pushdown accounting for M&As
Change-in-control events — like merger and acquisition (M&A) transactions — don’t happen every day.
GAAP vs. tax-basis: Which is right for your business?
Most businesses report financial performance using U.S. Generally Accepted Accounting Principles (GAAP).
How to keep track of small tools and equipment
Whether it’s hard hats and drills on a jobsite, iPads in an office or RFID readers in a warehouse, small tools and equipment have a tendency to disappear at many compa
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