Because of the seasonal nature of tax preparation services, it is no surprise that many CPA firms whose year-round focus is accounting use college interns, recent graduates or seasonal staff with limited experience with ever-changing tax laws.
Such an approach makes fuel and feedstock production facilities the focus of accounting, he suggests, while treating the CO2 emissions from fuel end-use at face value regardless of the origin of the fuel carbon (bio or fossil).
Systems of engagement are different from the traditional systems of record that log transactions and keep the financial accounting in order: They focus on people, not processes (see the Figure).
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To understand why, one needs to focus on an accounting relationship: by definition, the sum of net private-sector saving (saving less investment) and public-sector saving (the budget balance) must be equal to a country's current-account balance.
The more likely explanation here involves a mix of factors: SOX procedures and the incentives of professionals and accounting firms, the shifting focus of law enforcement, and a more subtle shift in the manner in which public companies may be reacting to accounting controversies.
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The improved accounting lays the foundation for a process focus, and a deep analysis of how value is created finishes the job.
Now that Dell has put its accounting problems behind it, management can focus on their goal of regaining the top spot in the PC industry.
Mr Immelt chose to focus on the incomprehensibility of accounting rules.
Given our due diligence to date, we anticipate that the remaining due diligence would focus on key business, accounting, legal and regulatory matters and could be completed quickly, assuming full cooperation of Dell and its advisors.
Investors should focus on the truth behind the accounting numbers and avoid this stock.
Changes are required in the VC industry to include alternate fund structures, improved performance measures, standardized data reporting, and a focus on long-term results by reconsidering accounting rule FAS 157.
The big accounting firms have gigantic PACs and, yes, they focus their fundraising efforts and revolving-door hiring practices (both internally and at the lobbying firms they hire) on key leadership positions in the Senate and House and on the banking and financial services committee (on both sides of the aisle).
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"To assist the committee, I would like to focus on one particular factor, the role played by one accounting rule applied to corporations, " Sullivan told lawmakers.
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