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| 11/30/2009 | Reviewer: Larry Walther, PhD, CPA, CMA  |
These Men Could Kill SarbOx
This is a "must read" for accounting students! The Sarbanes-Oxley Act was hurriedly enacted following the meltdowns at Enron and other compan ... More
This is a "must read" for accounting students! The Sarbanes-Oxley Act was hurriedly enacted following the meltdowns at Enron and other compan ... More
| 11/23/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
M&A Goes Hostile
Cash-rich companies are now shopping to buy other companies. Many of the recently announced deals are seen as hostile, which means the managemen ... More
Cash-rich companies are now shopping to buy other companies. Many of the recently announced deals are seen as hostile, which means the managemen ... More
| 11/16/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Tax Hike by any Other Name
There is a secret you might as well know. Either taxes or government spending must come down. In the final analysis, there really are no other choi ... More
There is a secret you might as well know. Either taxes or government spending must come down. In the final analysis, there really are no other choi ... More
| 11/9/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
A New Front in the Credit-Card Wars
One percent, 2%, 3%, 4%: those are the credit card fees that have merchants' profits going out the door!When you pay with plastic rather than ... More
One percent, 2%, 3%, 4%: those are the credit card fees that have merchants' profits going out the door!When you pay with plastic rather than ... More
| 11/2/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Magic Tricks on the Corporate Books
If you look at the bottom line of corporate earnings releases lately, you will find reason for optimism. Numbers are coming in better than expec ... More
If you look at the bottom line of corporate earnings releases lately, you will find reason for optimism. Numbers are coming in better than expec ... More
| 10/27/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Inside the Business War Against Tax Reform
How will we pay for the mounting deficit? That is a looming question. Likely, people collectively understand that our financial futures are t ... More
How will we pay for the mounting deficit? That is a looming question. Likely, people collectively understand that our financial futures are t ... More
| 10/19/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Side Effects of Finance Reform
It started innocently enough, about 30 years ago. Futures exchanges developed "new products" that enabled companies to trade arrangements bas ... More
It started innocently enough, about 30 years ago. Futures exchanges developed "new products" that enabled companies to trade arrangements bas ... More
| 10/12/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Financial Reform: Lessons from 1929
Congress established the Financial Crisis Inquiry Commission back in May. The Commission recently met to select an executive director and has a m ... More
Congress established the Financial Crisis Inquiry Commission back in May. The Commission recently met to select an executive director and has a m ... More
| 10/5/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Tax Climate
The acronym is “SALT.” SALT stands for State and Local Taxes. Some universities offer separate courses in SALT, but most do not. Ther ... More
The acronym is “SALT.” SALT stands for State and Local Taxes. Some universities offer separate courses in SALT, but most do not. Ther ... More
| 9/28/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
How Real Is the Rally in Real Estate Bonds?
Just a few months ago, bond prices had plunged. Many of these bonds were tied to real estate, and their value was dependent on the cash flow pro ... More
Just a few months ago, bond prices had plunged. Many of these bonds were tied to real estate, and their value was dependent on the cash flow pro ... More
| 9/21/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Lower Your Taxes: Come to Switzerland
The conventional wisdom says that higher taxes are forthcoming to help pay the ballooning deficit. However, globalization poses a particularly unique ... More
The conventional wisdom says that higher taxes are forthcoming to help pay the ballooning deficit. However, globalization poses a particularly unique ... More
| 9/14/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Best Places to Launch a Career
Let’s face it, these are not the best of times to be coming out of school. Jobs are scarce because of the economic downturn. Almost every ... More
Let’s face it, these are not the best of times to be coming out of school. Jobs are scarce because of the economic downturn. Almost every ... More
| 9/7/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
CEO Pay: Is it Still out of Sync?
Executive pay, in many cases, sounds outrageous. The total value associated with some CEO compensation packages can make for great front-page ne ... More
Executive pay, in many cases, sounds outrageous. The total value associated with some CEO compensation packages can make for great front-page ne ... More
| 8/24/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
To Roth, or Not to Roth
Individual retirement accounts have been around for almost 30 years now. As originally conceived, these accounts allowed taxpayers to place fund ... More
Individual retirement accounts have been around for almost 30 years now. As originally conceived, these accounts allowed taxpayers to place fund ... More
| 8/17/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
We’re Overled and Undermanaged
The BusinessWeek article, "We're Overled and Undermanaged" (August 17, 2009), makes the case that great leaders cannot just articulate vision and ... More
The BusinessWeek article, "We're Overled and Undermanaged" (August 17, 2009), makes the case that great leaders cannot just articulate vision and ... More
| 8/10/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Debt Specter Haunting Ford
For now, Ford Motor has avoided the fate of General Motors and Chrysler. Those two companies passed through bankruptcy to achieve significant ... More
For now, Ford Motor has avoided the fate of General Motors and Chrysler. Those two companies passed through bankruptcy to achieve significant ... More
| 8/3/2009 | Reviewer: Larry Tunnell, PhD, CPA |
Earnings—Less Than Meets the Eye
This has been a surprising earnings season. In the first three weeks, 70% of the reporting companies have exceeded analysts' earnings expectatio ... More
This has been a surprising earnings season. In the first three weeks, 70% of the reporting companies have exceeded analysts' earnings expectatio ... More
| 7/27/2009 | Reviewer: Larry Tunnell, PhD, CPA |
The Time Bomb in Corporate Debt
As the recession proceeds, more companies are falling behind on their debt payments. The default rate is more than 11% and could peak at 12.8% b ... More
As the recession proceeds, more companies are falling behind on their debt payments. The default rate is more than 11% and could peak at 12.8% b ... More
| 7/13/2009 | Reviewer: Larry Tunnell, PhD, CPA |
Why IBM's 401(k) Is the Leader of the Pack
In January 2008, IBM replaced the last of its defined-benefit pension plans with a new-and-improved 401(k). As anticipated, the change has ... More
In January 2008, IBM replaced the last of its defined-benefit pension plans with a new-and-improved 401(k). As anticipated, the change has ... More
| 7/6/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Cheating on Your Advisor
Many people have suffered significant financial losses in the past year, especially in the value of various saving and annuity vehicles that were inte ... More
Many people have suffered significant financial losses in the past year, especially in the value of various saving and annuity vehicles that were inte ... More
| 6/29/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Dear Graduate (Crisis Version)
Jack and Suzy Welch, both highly successful business personalities, prepare a weekly business advice column. The BusinessWeek article "Dear Grad ... More
Jack and Suzy Welch, both highly successful business personalities, prepare a weekly business advice column. The BusinessWeek article "Dear Grad ... More
| 6/22/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Bets on the Bankrupt
The recent bout of economic turmoil has pushed a number of companies to the brink, and many are filing for bankruptcy, according to "Bets on the Bankr ... More
The recent bout of economic turmoil has pushed a number of companies to the brink, and many are filing for bankruptcy, according to "Bets on the Bankr ... More
| 6/15/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Cloud Computing's Big Bang for Business
A couple of decades ago, there was this emerging thing called the "Internet." A handful of people knew about it, and a few visionari ... More
A couple of decades ago, there was this emerging thing called the "Internet." A handful of people knew about it, and a few visionari ... More
| 6/8/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
They're Not All Toxic Loans
Prices of mortgage-backed securities are rebounding quickly. Securities that were selling for around 55 cents on the dollar just two month ... More
Prices of mortgage-backed securities are rebounding quickly. Securities that were selling for around 55 cents on the dollar just two month ... More
| 6/1/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Hunt for Hidden Values
In very general terms, a company’s total assets, less liabilities, yields “book value.” Divide this book value by the number of shares and the r ... More
In very general terms, a company’s total assets, less liabilities, yields “book value.” Divide this book value by the number of shares and the r ... More
| 5/25/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Earnings Outlook Brightens
Profits appear to be on the rise at many banks. Indeed, some analysts are looking for a 75% increase in profit next year. The numbers are ... More
Profits appear to be on the rise at many banks. Indeed, some analysts are looking for a 75% increase in profit next year. The numbers are ... More
| 5/18/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Overseas Tax Squeeze
The stage is set for a major fight. In one corner is Obama and big government. In the other corner is big business. The fight is ove ... More
The stage is set for a major fight. In one corner is Obama and big government. In the other corner is big business. The fight is ove ... More
| 5/11/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
A new Math for Cutting Costs
Norske Skog is not exactly a household name, but it is the second-largest newsprint maker in the world. It is well known that newspapers are shr ... More
Norske Skog is not exactly a household name, but it is the second-largest newsprint maker in the world. It is well known that newspapers are shr ... More
| 5/4/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Unequal tax Burden on Companies
The corporate tax rate is generally stated to be a 35% rate. That is relatively high on a global scale. As a result, many U.S.-based compa ... More
The corporate tax rate is generally stated to be a 35% rate. That is relatively high on a global scale. As a result, many U.S.-based compa ... More
| 4/27/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Pensions Wade into Toxic Assets
About 22 million employees of state and local governments are covered by pension plans. These “public pension plans” have been invested in stock ... More
About 22 million employees of state and local governments are covered by pension plans. These “public pension plans” have been invested in stock ... More
| 4/20/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Jump-Starting Securitization
Risky securitizations were seen as a major contributor to the recent economic downfall. And the BusinessWeek article "Jump-Starting Securit ... More
Risky securitizations were seen as a major contributor to the recent economic downfall. And the BusinessWeek article "Jump-Starting Securit ... More
| 4/13/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Toxic Taxes
Sixty percent of all tax returns are now prepared by paid tax-preparation specialists. This is a $30 billion industry, and it is about to grow m ... More
Sixty percent of all tax returns are now prepared by paid tax-preparation specialists. This is a $30 billion industry, and it is about to grow m ... More
| 4/6/2009 | Reviewer: Craig A. Turner, PhD |
| 4/6/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
What to Entrust to the Cloud
Cloud computing is surging in popularity. It has become common to store files on remote servers in giant data centers around the globe. ... More
Cloud computing is surging in popularity. It has become common to store files on remote servers in giant data centers around the globe. ... More
| 3/23/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Lean and Mean Gets Extreme
Lean manufacturing and related principles are becoming endemic to modern business environments. If you have not yet been exposed to "lean," a ge ... More
Lean manufacturing and related principles are becoming endemic to modern business environments. If you have not yet been exposed to "lean," a ge ... More
| 3/16/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Severance Pay Debate
It is no secret that many companies are facing the difficult challenge of reducing workforces to save money. This is obviously no picnic for imp ... More
It is no secret that many companies are facing the difficult challenge of reducing workforces to save money. This is obviously no picnic for imp ... More
| 3/9/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Balance Sheets Bulging with Cash
Let’s face it, we need some cheery news! The economic headlines are doom and gloom, and the valuations of corporate stocks seem to have discount ... More
Let’s face it, we need some cheery news! The economic headlines are doom and gloom, and the valuations of corporate stocks seem to have discount ... More
| 3/2/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Dealmakers Test the Waters
The virtual collapse of the debt and equity markets stifled merger and acquisition activity in 2008. Now, bargain-basement prices have cash-rich ... More
The virtual collapse of the debt and equity markets stifled merger and acquisition activity in 2008. Now, bargain-basement prices have cash-rich ... More
| 2/23/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Follow the Juicy Dividends
As you know, dividends are amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity. ... More
As you know, dividends are amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity. ... More
| 2/16/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
For Accounting Giants, Nowhere to Hide?
It is well known that the largest accounting firms are subject to significant liability for botched audits. Arthur Andersen was a premier firm o ... More
It is well known that the largest accounting firms are subject to significant liability for botched audits. Arthur Andersen was a premier firm o ... More
| 2/9/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
How to Play It: R&D Spending
Generally accepted accounting principles in the United States require that research and development costs be expensed as incurred. This ac ... More
Generally accepted accounting principles in the United States require that research and development costs be expensed as incurred. This ac ... More
| 1/26/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Corporate Taxes: The Coming Struggle Over Who Pays What
It seems like only yesterday that the possibility of a tax credit for job creation was in the works. There were also some keen benefits to tr ... More
It seems like only yesterday that the possibility of a tax credit for job creation was in the works. There were also some keen benefits to tr ... More
| 1/19/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
Tax Cuts, Obama-Style
The federal budget deficit is the amount by which government spending exceeds revenues. For 2009, that number is now anticipated to exceed $1 ... More
The federal budget deficit is the amount by which government spending exceeds revenues. For 2009, that number is now anticipated to exceed $1 ... More
| 1/12/2009 | Reviewer: Larry Walther, PhD, CPA, CMA |
It’s a Good Time to Give Your Heirs a Break
How much can you give away as a gift to another person (not to be confused with donations to approved charities) before becoming subject to a “gift ta ... More
How much can you give away as a gift to another person (not to be confused with donations to approved charities) before becoming subject to a “gift ta ... More
| 12/29/2008 | Reviewer: Larry Tunnell, PhD, CPA |
| 12/22/2008 | Reviewer: Larry Tunnell, PhD, CPA |
Job Losses: Is the Panic Justified?
In November, the U.S. economy lost 533,000 jobs, making it the worst month for employment since December 1974. Recently, one-month Treasury bill ... More
In November, the U.S. economy lost 533,000 jobs, making it the worst month for employment since December 1974. Recently, one-month Treasury bill ... More
| 12/15/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Hidden Pension Threat
There are a variety of pension plans, according to the BusinessWeek article "The Hidden Pension Threat" (December 15, 2008). To begin, there are ... More
There are a variety of pension plans, according to the BusinessWeek article "The Hidden Pension Threat" (December 15, 2008). To begin, there are ... More
| 12/8/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
User-Friendly Finance for Generation Y
If you are reading this story you are likely a member of the “Gen Y” group. Gen Y is the term used to describe people in the 18-to-34 age b ... More
If you are reading this story you are likely a member of the “Gen Y” group. Gen Y is the term used to describe people in the 18-to-34 age b ... More
| 12/1/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Toxic Assets: Still No Takers
The stories about troubled mortgages are grabbing headlines. But most readers are perhaps left dazed and confused. Take this BusinessWeek art ... More
The stories about troubled mortgages are grabbing headlines. But most readers are perhaps left dazed and confused. Take this BusinessWeek art ... More
| 11/24/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Profit Squeeze Has Only Begun
There is a verse in an old song that goes something like this: “If it weren’t for bad luck, I’d have no luck at all.” If you know that song, ... More
There is a verse in an old song that goes something like this: “If it weren’t for bad luck, I’d have no luck at all.” If you know that song, ... More
| 11/17/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Escaping the IRA Trap
The conventional wisdom is that you should always maximize your contributions to tax-deferred savings accounts, like the 401(k), 403(b), and individua ... More
The conventional wisdom is that you should always maximize your contributions to tax-deferred savings accounts, like the 401(k), 403(b), and individua ... More
| 11/10/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Debit-Card Evolution
Debit cards are gaining in popularity. At Visa, debit-card purchases may soon exceed credit-card purchases. Debit cards essentially provide f ... More
Debit cards are gaining in popularity. At Visa, debit-card purchases may soon exceed credit-card purchases. Debit cards essentially provide f ... More
| 11/3/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Warming Trend for Solar Homes
Congress just passed (actually, renewed and upgraded) a generous tax provision that provides a 30% tax credit for investments in wind, solar, geotherm ... More
Congress just passed (actually, renewed and upgraded) a generous tax provision that provides a 30% tax credit for investments in wind, solar, geotherm ... More
| 10/27/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Four Ways to Soften the Tax Blow
It’s election time, and the political rhetoric necessarily includes a lot of chatter about whose plan will cut, increase, or redistribute the tax burd ... More
It’s election time, and the political rhetoric necessarily includes a lot of chatter about whose plan will cut, increase, or redistribute the tax burd ... More
| 10/20/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Credit-Card Blowup Ahead
Bad debts are piling up on the books of credit card issuers. The losses that have been running about $25 billion per year for quite some time ar ... More
Bad debts are piling up on the books of credit card issuers. The losses that have been running about $25 billion per year for quite some time ar ... More
| 10/13/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
An Early Warning System for Banks
A typical accounting student is exposed to 15 or so “normal” financial-statement ratios. These include things like the current ratio, debt-to-eq ... More
A typical accounting student is exposed to 15 or so “normal” financial-statement ratios. These include things like the current ratio, debt-to-eq ... More
| 10/6/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Folly of Betting Where Oil Will Go
So, hedging is supposed to be about risk management, right? Some oil and gas producers have been aggressively hedging future production, which m ... More
So, hedging is supposed to be about risk management, right? Some oil and gas producers have been aggressively hedging future production, which m ... More
| 9/29/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Best Global Brands
During troubled times, businesses usually ask their accountants to look for ways to cut expenses. The first view is usually toward eliminatio ... More
During troubled times, businesses usually ask their accountants to look for ways to cut expenses. The first view is usually toward eliminatio ... More
| 9/22/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Making a Killing in Mortgages
The BusinessWeek article"Making a Killing in Mortgages" (September 22, 2008) is about a fund manager who is making big gains in troubled mor ... More
The BusinessWeek article"Making a Killing in Mortgages" (September 22, 2008) is about a fund manager who is making big gains in troubled mor ... More
| 9/15/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Better Way to Keep the Books?
The concept of a globally converged set of generally accepted accounting principles (GAAP) has been discussed for many years. Now, it appears t ... More
The concept of a globally converged set of generally accepted accounting principles (GAAP) has been discussed for many years. Now, it appears t ... More
| 9/1/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Management by the Numbers
Providing tools for planning, control, and decision making are key goals of managerial accounting. Recent years have given rise to innovative to ... More
Providing tools for planning, control, and decision making are key goals of managerial accounting. Recent years have given rise to innovative to ... More
| 8/25/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Secrets in SEC Filings
People, it seems, are not the only things getting larger these days. Footnoted.org is an investor Web site dedicated to finding disclosure gems b ... More
People, it seems, are not the only things getting larger these days. Footnoted.org is an investor Web site dedicated to finding disclosure gems b ... More
| 8/18/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Wall Street Eyes the Pension Pot
Employee pension plans are of two general varieties: defined benefit and defined contribution. The latter have become very popular in recent yea ... More
Employee pension plans are of two general varieties: defined benefit and defined contribution. The latter have become very popular in recent yea ... More
| 8/11/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Apple's Cash Conundrum
Students are often challenged to develop an understanding of revenue recognition principles. The basic concepts are identified at principl ... More
Students are often challenged to develop an understanding of revenue recognition principles. The basic concepts are identified at principl ... More
| 7/14/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Ruined by 401(k) Predators
There is an estimated $17 trillion of accumulated retirement funds that are apt to be moving from "accumulation" accounts to "dispersal" a ... More
There is an estimated $17 trillion of accumulated retirement funds that are apt to be moving from "accumulation" accounts to "dispersal" a ... More
| 7/7/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Samueli's Guilty Plea
A long-favored way to compensate key employees is via stock options. However, the co-founder of Broadcom and owner of the Anaheim Ducks, Henr ... More
A long-favored way to compensate key employees is via stock options. However, the co-founder of Broadcom and owner of the Anaheim Ducks, Henr ... More
| 6/30/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Rethink That Deferred Comp Plan Now
Once upon a time, long, long ago, the top brass of companies held an ace in their hand that allowed them to defer large portions of their pay. A ... More
Once upon a time, long, long ago, the top brass of companies held an ace in their hand that allowed them to defer large portions of their pay. A ... More
| 6/23/2008 | Reviewer: Larry Tunnell, PhD, CPA |
Installment Sales: The Time Is Ripe
It’s a nice problem to have: enough money that you need to think about lessening estate taxes for heirs. The maximum effective tax rate for esta ... More
It’s a nice problem to have: enough money that you need to think about lessening estate taxes for heirs. The maximum effective tax rate for esta ... More
| 6/16/2008 | Reviewer: Larry Tunnell, PhD, CPA |
Taxing the 'Not-So-Rich' Rich
Dr. Howard Hammer and his wife, Hope, a real estate lawyer, bring in more than $300,000 per year, and although they aren't struggling, they c ... More
Dr. Howard Hammer and his wife, Hope, a real estate lawyer, bring in more than $300,000 per year, and although they aren't struggling, they c ... More
| 6/9/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Estates: Divvying Up the Silver
The BusinessWeek article "Estates: Divvying Up the Silver" (June 9, 2008) contains a lesson you might want to share with mom and dad. They ... More
The BusinessWeek article "Estates: Divvying Up the Silver" (June 9, 2008) contains a lesson you might want to share with mom and dad. They ... More
| 6/2/2008 | Reviewer: Larry Tunnell, PhD, CPA |
A Wake-Up Call for Global Tax Cheats
On May 13, the United States indicted UBS private banker Bradley Birkenfeld, accused by federal prosecutors of helping a U.S. billionaire hid ... More
On May 13, the United States indicted UBS private banker Bradley Birkenfeld, accused by federal prosecutors of helping a U.S. billionaire hid ... More
| 5/26/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Perils of Going Public
Individuals have become enormously wealthy by building a company and then taking it public via an initial public offering (IPO). This is especia ... More
Individuals have become enormously wealthy by building a company and then taking it public via an initial public offering (IPO). This is especia ... More
| 5/19/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Hasta la Vista, Password Hell
Ten dollars to reset a password? Who came up with that cost? The BusinessWeek article "Hasta la Vista, Password Hell" (May 19, 2008) ... More
Ten dollars to reset a password? Who came up with that cost? The BusinessWeek article "Hasta la Vista, Password Hell" (May 19, 2008) ... More
| 5/12/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Bittersweet Deal for Wrigley
The $23 billion cash purchase of Wrigley (famed gum and candy maker) by Mars (maker of M&M's, etc.) is a sweet deal, representing a 28 ... More
The $23 billion cash purchase of Wrigley (famed gum and candy maker) by Mars (maker of M&M's, etc.) is a sweet deal, representing a 28 ... More
| 5/5/2008 | Reviewer: Larry Tunnell, PhD, CPA |
The Inflation Debate Grows Louder
After recent sharp cuts in the discount rate, Wall Street is sending the Federal Reserve the message that it is okay to be a little less aggressive on ... More
After recent sharp cuts in the discount rate, Wall Street is sending the Federal Reserve the message that it is okay to be a little less aggressive on ... More
| 5/5/2008 | Reviewer: J. Vincent Eagan, JD, PhD |
Does she Look Like a Music Pirate?
The recording industry has been accused of using tactics similar to debt-collection companies to address music piracy. After the failure to stop ... More
The recording industry has been accused of using tactics similar to debt-collection companies to address music piracy. After the failure to stop ... More
| 4/28/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
How New Global Banking Rules Could Deepen the U.S. Crisis
You know the fundamental accounting equation: assets = liabilities + shareholders’ equity. For banks, a large portion of the assets consis ... More
You know the fundamental accounting equation: assets = liabilities + shareholders’ equity. For banks, a large portion of the assets consis ... More
| 4/25/2008 | Reviewer: Craig A. Turner, PhD |
| 4/21/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Fools Rush in on Earnings Reports
Earnings are sometimes viewed as king. Conceptually, it is well understood that accounting information should be helpful in assessing an enterpr ... More
Earnings are sometimes viewed as king. Conceptually, it is well understood that accounting information should be helpful in assessing an enterpr ... More
| 4/14/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Dividend Sweet Spots
Recession fears have caused a drop in interest rates, along with the prices of many stocks. What is an investor to do? In some ways, the de ... More
Recession fears have caused a drop in interest rates, along with the prices of many stocks. What is an investor to do? In some ways, the de ... More
| 4/7/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Fear of Filing
There is an old quip that goes “if they say it is not about the money, it’s about the money.” This rather humorous BusinessWeek article "Fear of ... More
There is an old quip that goes “if they say it is not about the money, it’s about the money.” This rather humorous BusinessWeek article "Fear of ... More
| 3/31/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Dollar Daze in Europe
The euro (€) has edged up to $1.60. The euro, of course, is the relatively new European common currency. It debuted below $1 less than ... More
The euro (€) has edged up to $1.60. The euro, of course, is the relatively new European common currency. It debuted below $1 less than ... More
| 3/24/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Lenders: Still not Safe
Fear seems to be in control at the moment, according to the BusinessWeek article "Lenders: Still not Safe" (March 24, 2008). Financial instituti ... More
Fear seems to be in control at the moment, according to the BusinessWeek article "Lenders: Still not Safe" (March 24, 2008). Financial instituti ... More
| 3/17/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Credit Scores: The Formula Won't Give You the Whole Picture
Sometimes a letter to the editor makes an excellent point. Jerry Ratledge should get "credit" for his letter on "credit" scores. He points ... More
Sometimes a letter to the editor makes an excellent point. Jerry Ratledge should get "credit" for his letter on "credit" scores. He points ... More
| 3/10/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Is a Roth Right for You?
Some things are a “no-brainer.” Establishing an IRA falls into that category. An IRA is an individual retirement account. IRAs, by ... More
Some things are a “no-brainer.” Establishing an IRA falls into that category. An IRA is an individual retirement account. IRAs, by ... More
| 3/3/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Credit Default Swaps: Is Your Fund at Risk?
Seems like just yesterday when Enron’s accounting for special purpose entities (SPEs)spilled on to the front page of most major newspapers. Befo ... More
Seems like just yesterday when Enron’s accounting for special purpose entities (SPEs)spilled on to the front page of most major newspapers. Befo ... More
| 2/25/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Israel: Attack of the Super-Shekel
Like many currencies, the Israeli shekel has gained strength relative to the dollar. In the past year, the shekel has climbed from about $0.21 t ... More
Like many currencies, the Israeli shekel has gained strength relative to the dollar. In the past year, the shekel has climbed from about $0.21 t ... More
| 2/18/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Will Yahoo! Feel the Love?
Microsoft Inc. is offering to buy Yahoo! for $45 billion. The BusinessWeek article "Will Yahoo! Feel the Love?" (February, 18, 2008) provide ... More
Microsoft Inc. is offering to buy Yahoo! for $45 billion. The BusinessWeek article "Will Yahoo! Feel the Love?" (February, 18, 2008) provide ... More
| 2/11/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
Is All This Stimulus Necessary?
In recent months, headline-grabbing stories have suggested a looming recession. The BusinessWeek article "Is All This Stimulus Necessary?" (F ... More
In recent months, headline-grabbing stories have suggested a looming recession. The BusinessWeek article "Is All This Stimulus Necessary?" (F ... More
| 2/4/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Scramble for Gift-Card Cash
Gift cards make great stocking stuffers. They can also make great margin stuffers. The BusinessWeek article "The Scramble for Gift-Card Ca ... More
Gift cards make great stocking stuffers. They can also make great margin stuffers. The BusinessWeek article "The Scramble for Gift-Card Ca ... More
| 1/28/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
You Can’t sue the Bean Counters
The U.S. Supreme Court just handed down a decision that will likely let accountants sleep a little better at night. In StoneRidge Investment Par ... More
The U.S. Supreme Court just handed down a decision that will likely let accountants sleep a little better at night. In StoneRidge Investment Par ... More
| 1/21/2008 | Reviewer: Larry Tunnell, PhD, CPA |
Bank Earnings: A Shot in the Dark
The upcoming earnings numbers for the banking sector might be the most confusing and unreliable set of profit figures the secto ... More
The upcoming earnings numbers for the banking sector might be the most confusing and unreliable set of profit figures the secto ... More
| 1/14/2008 | Reviewer: Larry Walther, PhD, CPA, CMA |
State Your Business
Accountants play a vital role in the development of corporate strategy and mission. Why is not initially apparent. The discussion at princ ... More
Accountants play a vital role in the development of corporate strategy and mission. Why is not initially apparent. The discussion at princ ... More
| 12/31/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Finding Bargains in Battered Banks
The credit crunch is putting on a full court press, and even stocks of the best banks are in retreat. The BusinessWeek article "Finding Bargains ... More
The credit crunch is putting on a full court press, and even stocks of the best banks are in retreat. The BusinessWeek article "Finding Bargains ... More
| 12/24/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Tax Bite, by Country
'Twas the night before Christmas, the dateline espoused (BusinessWeek, December 24, 2007).Not a tax rate was stirring, not in the globa ... More
'Twas the night before Christmas, the dateline espoused (BusinessWeek, December 24, 2007).Not a tax rate was stirring, not in the globa ... More
| 12/17/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Watch out for Falling Profits
With recession risks rising, most observers have been watching consumers closely. However, the focus should be on the business sector, according to th ... More
With recession risks rising, most observers have been watching consumers closely. However, the focus should be on the business sector, according to th ... More
| 12/10/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Greenback Isn't a Goner
Headlines are screaming about the dollar's steep decline. What exactly are the implications? Start by considering that we are generally co ... More
Headlines are screaming about the dollar's steep decline. What exactly are the implications? Start by considering that we are generally co ... More
| 12/3/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Taxman Barely Cometh
On the one hand, a recent congressional proposal includes a reduction in the corporate tax rate from 35% to 30.5%. That change might help the ... More
On the one hand, a recent congressional proposal includes a reduction in the corporate tax rate from 35% to 30.5%. That change might help the ... More
| 11/26/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
China Inc. is Out on a Limb
Is “fair value” accounting fair? Consider the general rules that apply to accounting for investments, and the current push for “fair value” meas ... More
Is “fair value” accounting fair? Consider the general rules that apply to accounting for investments, and the current push for “fair value” meas ... More
| 11/19/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
FACETIME: Charles Rangel
Charles Rangel is chairman of the House Ways & Means Committee. This is a powerful group when it comes to initiating changes in the U.S. Tax Code. ... More
Charles Rangel is chairman of the House Ways & Means Committee. This is a powerful group when it comes to initiating changes in the U.S. Tax Code. ... More
| 11/12/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Wall Street’s Next Worry
If a company fully insures its facilities, and they are destroyed in a fire, there is generally not an accounting loss. After all, it will not b ... More
If a company fully insures its facilities, and they are destroyed in a fire, there is generally not an accounting loss. After all, it will not b ... More
| 11/5/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
CFOs are Feeling the Heat
Accounting is often seen as dull and tedious. However, many accountants rise through the ranks to become chief financial officers (CFOs) of thei ... More
Accounting is often seen as dull and tedious. However, many accountants rise through the ranks to become chief financial officers (CFOs) of thei ... More
| 10/29/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Dangerous Waters for a Bailout
We all know about SUVs, those gas guzzling monsters that have taken a bite out of the fuel supply and help explain why we all pay a little more at ... More
We all know about SUVs, those gas guzzling monsters that have taken a bite out of the fuel supply and help explain why we all pay a little more at ... More
| 10/22/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Should You Switch to a Roth 401(k)?
“You can pay me now, or you can pay me later!” That’s what Uncle Sam says with the new type of retirement plan known as a Roth 401(k).& ... More
“You can pay me now, or you can pay me later!” That’s what Uncle Sam says with the new type of retirement plan known as a Roth 401(k).& ... More
| 10/15/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Research Finally Gets its Due
On September 28, government statistics showed a major surge in the gross domestic product (GDP). Has the economy suddenly boomed? Actually ... More
On September 28, government statistics showed a major surge in the gross domestic product (GDP). Has the economy suddenly boomed? Actually ... More
| 10/8/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Rubbing Customers the Right Way
Six Sigma was originally innovated at Motorola, and its principles and practices have spread among many of the world's leading companies. Six Si ... More
Six Sigma was originally innovated at Motorola, and its principles and practices have spread among many of the world's leading companies. Six Si ... More
| 10/1/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Tighter Scrutiny
BusinessWeek's article "Tighter Scrutiny" (October 1, 2007) explains a little-noticed law passed as part of the Iraq war-funding bill that significant ... More
BusinessWeek's article "Tighter Scrutiny" (October 1, 2007) explains a little-noticed law passed as part of the Iraq war-funding bill that significant ... More
| 9/17/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Why I’m Delighted With Deloitte
The BusinessWeek article “The New Hire: Why I’m Delighted with Deloitte” (September 24, 2007) portrays the professional life of Edouard S. Roland, ... More
The BusinessWeek article “The New Hire: Why I’m Delighted with Deloitte” (September 24, 2007) portrays the professional life of Edouard S. Roland, ... More
| 9/10/2007 | Reviewer: James J. Stewart, DSc |
Sony Likes The Yield From its Junk
Environmentalists were impressed in mid-August when Sony Corp. (SNE) announced a recycling scheme that dwarfs rival programs in scale. But as Son ... More
Environmentalists were impressed in mid-August when Sony Corp. (SNE) announced a recycling scheme that dwarfs rival programs in scale. But as Son ... More
| 9/10/2007 | Reviewer: James J. Stewart, DSc |
The Case for Nuclear Power
With forecasts that we'll need 40% more electricity by 2030, determining how we can realistically feed our energy addiction without ruining our enviro ... More
With forecasts that we'll need 40% more electricity by 2030, determining how we can realistically feed our energy addiction without ruining our enviro ... More
| 9/10/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
The SEC Wants More Answers
Now that sloppy lending practices have made front page news, is it time to start blaming the accountants? The subprime mortgage mess is grabblin ... More
Now that sloppy lending practices have made front page news, is it time to start blaming the accountants? The subprime mortgage mess is grabblin ... More
| 8/20/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
School Gifts that Skip Uncle Sam
Education is very expensive, a fact that has probably not been missed by you as you struggle to fund each new semester. Congress has encouraged saving ... More
Education is very expensive, a fact that has probably not been missed by you as you struggle to fund each new semester. Congress has encouraged saving ... More
| 8/13/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Sometimes Merger Math Just Doesn't Add Up
One opportunity for creating great wealth is through the magic of business combinations. When one business buys another, a number of things happen. Of ... More
One opportunity for creating great wealth is through the magic of business combinations. When one business buys another, a number of things happen. Of ... More
| 8/6/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Time to Swap Piggybanks?
For many years, parents have set aside money in custodial accounts, also knows as UGMA/UTMA (Uniform Gifts to Minors Act/Uniform Transfers to Minors A ... More
For many years, parents have set aside money in custodial accounts, also knows as UGMA/UTMA (Uniform Gifts to Minors Act/Uniform Transfers to Minors A ... More
| 7/23/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Broken China
The economy in China has averaged 9.5% growth over the last three decades, and in the process China has amassed considerable wealth. One of the reason ... More
The economy in China has averaged 9.5% growth over the last three decades, and in the process China has amassed considerable wealth. One of the reason ... More
| 7/9/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
What Price Reputation?
Accounting rules do not generally permit companies to record the value of internally developed intangible assets. Such values appear on corporate bala ... More
Accounting rules do not generally permit companies to record the value of internally developed intangible assets. Such values appear on corporate bala ... More
| 7/2/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
SarbOx Isn't Really Driving Stocks Away
Soon-to-be accounting graduates are being courted by businesses, similar to how college coaches go after top high-school athletes. One reason is the S ... More
Soon-to-be accounting graduates are being courted by businesses, similar to how college coaches go after top high-school athletes. One reason is the S ... More
| 6/25/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Bonds: Nothing to Fear but Fear Itself
There are many disconnects between how most accounting teachers and their traditional "20-year old" students see the world. Of course, the obvious dif ... More
There are many disconnects between how most accounting teachers and their traditional "20-year old" students see the world. Of course, the obvious dif ... More
| 6/18/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Options: Have an Exit Plan
After the recent run-up in the stock market, many financial planning clients are holding onto stock options that have increased significantly. A large ... More
After the recent run-up in the stock market, many financial planning clients are holding onto stock options that have increased significantly. A large ... More
| 6/11/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Six Sigma: So Yesterday?
Six Sigma is a comprehensive business process approach that focuses on excellence. It originated at Motorola, and one of its leading proponents has be ... More
Six Sigma is a comprehensive business process approach that focuses on excellence. It originated at Motorola, and one of its leading proponents has be ... More
| 6/4/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Snag in Accounting-Made-Simple
Most accounting professionals and students will tell you that accounting is "historical cost" based. This means that transactions, resources, and obli ... More
Most accounting professionals and students will tell you that accounting is "historical cost" based. This means that transactions, resources, and obli ... More
| 5/28/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Health Care You Control
Stephen T. Parente is a finance professor and health-economics specialist who decided to try an experiment on himself and his family by enrolling in a ... More
Stephen T. Parente is a finance professor and health-economics specialist who decided to try an experiment on himself and his family by enrolling in a ... More
| 5/21/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Costly Glitch for 401(k) Heirs
Many Americans have now had a chance to accumulate sizable nest eggs in their employer-sponsored 401(k) retirement programs. The idea behind a 401(k) ... More
Many Americans have now had a chance to accumulate sizable nest eggs in their employer-sponsored 401(k) retirement programs. The idea behind a 401(k) ... More
| 5/14/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Buffett, the Wal-Mart Shopper
Berkshire Hathaway currently owns almost a billion dollars worth of stock in Wal-Mart, the retailing behemoth, making it one of Berkshire's largest ho ... More
Berkshire Hathaway currently owns almost a billion dollars worth of stock in Wal-Mart, the retailing behemoth, making it one of Berkshire's largest ho ... More
| 5/7/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Reward Fever
They are everywhere — offers of points, rewards, and "free stuff." The usual pitch is that by buying from a particular vendor or using a particular cr ... More
They are everywhere — offers of points, rewards, and "free stuff." The usual pitch is that by buying from a particular vendor or using a particular cr ... More
| 4/30/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
That's Awfully Good Timing
If this story were about General Electric, it might have a logical explanation. GE owns Universal Studios, which still has Doc Brown's famous time mac ... More
If this story were about General Electric, it might have a logical explanation. GE owns Universal Studios, which still has Doc Brown's famous time mac ... More
| 4/23/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Growing Revolt Against the SEC
Accounting rules, and the textbooks that cover them, have always made a point to show how to restate previously issued financial statements to correct ... More
Accounting rules, and the textbooks that cover them, have always made a point to show how to restate previously issued financial statements to correct ... More
| 4/16/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
The Isle of E-Business
The Isle of Man is a 33-mile-long piece of land lying in the Irish Sea. It is unique because it is a self-governing kingdom. Why would BusinessWeek do ... More
The Isle of Man is a 33-mile-long piece of land lying in the Irish Sea. It is unique because it is a self-governing kingdom. Why would BusinessWeek do ... More
| 4/2/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Private Equity Paranoia
Private equity funds are managed pools of resources. Their capitalization originates with investments from wealthy individuals, pension funds, endowme ... More
Private equity funds are managed pools of resources. Their capitalization originates with investments from wealthy individuals, pension funds, endowme ... More
| 3/26/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Overlooked and Underpriced . . . Preferred Stocks
Preferred stocks are hybrid financial instruments, having features of both debt and equity. They are often not well understood and are therefore frequ ... More
Preferred stocks are hybrid financial instruments, having features of both debt and equity. They are often not well understood and are therefore frequ ... More
| 3/19/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Market Mania in China
Recent media headlines screamed of a greater than 10% one-day fall in the Chinese stock markets. The headlines failed to note that this fall comes on ... More
Recent media headlines screamed of a greater than 10% one-day fall in the Chinese stock markets. The headlines failed to note that this fall comes on ... More
| 3/12/2007 | Reviewer: Larry Tunnell, PhD, CPA |
Old Media's New Math
The number and dollar amount of deals for purchasing media companies is currently very high, and money continues to flow into buyout funds that target ... More
The number and dollar amount of deals for purchasing media companies is currently very high, and money continues to flow into buyout funds that target ... More
| 3/5/2007 | Reviewer: Larry Tunnell, PhD, CPA |
The Insurance Inheritance
This article examines new ways to fund multimillion-dollar insurance policies that can help you minimize taxes and leave more money to your heirs. The ... More
This article examines new ways to fund multimillion-dollar insurance policies that can help you minimize taxes and leave more money to your heirs. The ... More
| 2/26/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Spies, Lies ' KPMG
Accounting is often seen as a rather pale profession without much excitement or intrigue. That image is reversed, for the moment, by this factual acco ... More
Accounting is often seen as a rather pale profession without much excitement or intrigue. That image is reversed, for the moment, by this factual acco ... More
| 2/12/2007 | Reviewer: Larry Tunnell, PhD, CPA |
ARMed and Dangerous
This article examines the stock performance of FirstFed Financial Corp. in light of its loan portfolio, which includes a high percentage of option adj ... More
This article examines the stock performance of FirstFed Financial Corp. in light of its loan portfolio, which includes a high percentage of option adj ... More
| 2/5/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Pay Off the House? Not So Fast
This article provides a nitty-gritty analysis showing the mathematics of money in an after-tax world. It clearly builds a case, using the calculus of ... More
This article provides a nitty-gritty analysis showing the mathematics of money in an after-tax world. It clearly builds a case, using the calculus of ... More
| 1/29/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Not Everyone Hates SarbOx
Rarely does some accounting-related piece of legislation become so well known or so controversial! Ask a group of executives, accountants, professors, ... More
Rarely does some accounting-related piece of legislation become so well known or so controversial! Ask a group of executives, accountants, professors, ... More
| 1/22/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Private Equity Repellent
It is said that idle qhands are the devil's workshop. In the corporate world, perhaps it should be said that cash is the devil's workshop. In this ... More
It is said that idle qhands are the devil's workshop. In the corporate world, perhaps it should be said that cash is the devil's workshop. In this ... More
| 1/15/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
529s Might Just Make the Grade
Internal Revenue Code Section 529 was intended to encourage family saving for higher education. The tax provision is now eight years old, but not all ... More
Internal Revenue Code Section 529 was intended to encourage family saving for higher education. The tax provision is now eight years old, but not all ... More
| 1/14/2007 | Reviewer: Craig A. Turner, PhD |
test Gallobromol alphabetically superemitron, annulation barbamyl orgasticity! Floosie pinkie switchyard conductor yum publicist shindy eunatrol eke e ... More
| 1/8/2007 | Reviewer: Larry Walther, PhD, CPA, CMA |
Follow the Patents
"Corporate accounting is fine for keeping track of inventories but not for valuing ideas." This quote from the author of the BusinessWeek article "Fol ... More
"Corporate accounting is fine for keeping track of inventories but not for valuing ideas." This quote from the author of the BusinessWeek article "Fol ... More
| 1/6/2007 | Reviewer: Craig A. Turner, PhD |
Test
Enter Abstract here Ambages exuviation phlebolit pa parens mackle void. Maniacal turbulization sutural kleptomania achingly occipitofrontal phyllocla ... More
Enter Abstract here Ambages exuviation phlebolit pa parens mackle void. Maniacal turbulization sutural kleptomania achingly occipitofrontal phyllocla ... More
| 12/25/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
Unsolicited Aggression
Gobble, Gobble! Normally the sound a turkey makes, but this time it came from the behemoth chicken producer Pilgrim's Pride Corp. The company recently ... More
Gobble, Gobble! Normally the sound a turkey makes, but this time it came from the behemoth chicken producer Pilgrim's Pride Corp. The company recently ... More
| 12/18/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
All That Glitters at Tiffany's
Earnings is paramount to Wall Street's assessment of the value of a company's stock. Witness the recent 9% rise in Tiffany's stock following a better- ... More
Earnings is paramount to Wall Street's assessment of the value of a company's stock. Witness the recent 9% rise in Tiffany's stock following a better- ... More
| 12/11/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
Net Suite Gets Ready for Its Close-Up
Oracle and SAP are "household products" around the very largest corporations. These enterprise resource planning (ERP) packages are complex software t ... More
Oracle and SAP are "household products" around the very largest corporations. These enterprise resource planning (ERP) packages are complex software t ... More
| 12/4/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
Don't Wait Till April
Even though personal tax returns are not due until Apr. 15, they are based on "income" attributable to the calendar year that will soon be coming to a ... More
Even though personal tax returns are not due until Apr. 15, they are based on "income" attributable to the calendar year that will soon be coming to a ... More
| 11/27/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
These Gifts Don't Keep on Giving
The newly passed Pension Protection Act includes a somewhat unrelated special provision taking away a tax break for those who make "fractional gifts" ... More
The newly passed Pension Protection Act includes a somewhat unrelated special provision taking away a tax break for those who make "fractional gifts" ... More
| 11/20/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
Generally Improvable Accounting Principles
The primary accounting rule maker, the Financial Accounting Standards Board (FASB), was structured from the beginning for independence. The seven memb ... More
The primary accounting rule maker, the Financial Accounting Standards Board (FASB), was structured from the beginning for independence. The seven memb ... More
| 11/6/2006 | Reviewer: Larry Walther, PhD, CPA, CMA |
A Dragon in R'D
China is rapidly transforming from a manufacturing economy to a center for research and development. It now ranks fifth globally in total patent appli ... More
China is rapidly transforming from a manufacturing economy to a center for research and development. It now ranks fifth globally in total patent appli ... More
| 3/23/2006 | Reviewer: Craig A. Turner, PhD |
| 3/23/2004 | Reviewer: Craig A. Turner, PhD |
| 11/19/2000 | Reviewer: Craig A. Turner, PhD |
This is a test
1. Explain SIVs and CDOs. 2. Which businesses have created a “superfund” to d ... More
1. Explain SIVs and CDOs. 2. Which businesses have created a “superfund” to d ... More
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