Thought Leadership

View of Building from Road

How Did Tax Reform Affect Financial Reporting?

As businesses complete their first year under the Tax Cuts and Jobs Act (TCJA), the Financial Accounting Standards Board (FASB) continues to monitor how companies and their auditors are tackling its financial reporting ramifications. For now, no new guidance is in the works, in spite of lingering…

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Cheerleaders' Pom Poms

Ten Keys to Controlling Activity Funds

How many times have you seen a headline such as “Cheerleader mom pilfers trip funds”? It’s a nightmare scenario for an administrator, discovering that large sums of student money are unaccounted for— even if the problem was poor management rather than intentional fraud.

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Global Convergence Project: U.S. GAAP Is Alive and Well

Once upon a time, financial reporting professionals expected the Securities and Exchange Commission (SEC) to publish a rule that would allow — or force — U.S. public companies to use International Financial Reporting Standards (IFRS). Had the anticipated move come about, U.S.

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