Example. On September 1, 2023, ABC Company issues 5-year bonds, dated June 30, 2023, for $968,805. These bonds have a par value of $1,000,000 and an annual coupon rate of 8%, with semiannual interest ...

Measure What Matters Most Each organization is different. As a result, what matters and gets measured for each is different as well. It is often said that what gets measured gets done, yet the cost of ...

The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising prices, FIFO typically results ...

Ongoing Planning, Documenting, and Preparing for Your Audit Audits tend to run smoother when NFP organizations put effort into preparing for them. This includes developing an audit plan throughout the ...

The five gateways of inventory movement (illustrated in Exhibit 1) are as follows: 1) raw materials (RM) and purchase parts receipt, 2) internal failure (scrap) reporting, 3) production reporting, 4) ...

Liquidity Pool Transactions The concept of a liquidity pool is central to DeFi. As the name suggests, a liquidity pool is a mechanism by which a DeFi protocol funds its operations, such as loans made ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

Background. In 2023, Massachussetts enacted a tax relief package that changed state apportionment rules from a three-factor formula, including property and payroll, to a single sales factor effective ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising… The CPA Journal is a ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising… The CPA Journal is a ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising… The CPA Journal is a ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...