IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...
It’s no secret that proxy statements are rapidly evolving into full-blown marketing documents. The introduction of the CD&A began the trend back in 2006 (although it took a while for companies to move ...
Howard Schilit’s “Do Ride-Sharing Customers Sit in Front?” (op-ed, April 29) highlights Uber and Lyft’s use of accounting distortions to enhance their operating margins and materially impair ...