Occupational fraud drains billions of dollars from American businesses every year. As authors Michael Vian and Daniel Levin note, however, there are steps business owners can take to reduce the risk.

New merger and acquisition accounting rules under Statement of Financial Accounting Standards (FAS) No. 141(R), “Business Combinations,” continue the shift of the Financial Accounting Standards Board (FASB) toward fair value accounting and introduce new complexities in determining the fair value of acquired businesses.

Public Wireless Internet (Wi-Fi) hotspots have become an expected convenience at most coffee shops, bookstores, airports, and numerous other public locations across the city.

Legal, financial, and accounting advisers are dusting off the U.S. Bankruptcy Code and addressing the prospect of their clients and related entities becoming financially troubled or even insolvent.

Due diligence and integration planning typically are viewed as distinct activities within the overall merger and acquisition (M&A) process – each performed by separate teams.

The continuing merger and acquisition activity in the middle market stems in part from private equity and strategic investors' targeting larger quick-service restaurant (QSR) franchisees.

The mass disasters that struck thousands of Americans in recent years have brought renewed attention to the critical role attorneys’ play in property and business interruption claims. Savvy attorneys understand the needs of potential clients, on both sides of a claim, as well as the advantages they offer such parties.

We all know it, but just in case somebody missed it, CETA means "Comprehensive Economic and Trade Agreement" and it is a free-trade agreement between Canada and the European Union

The current personal income tax rate structure (up to the year of assessment 2016) for tax resident individual taxpayers is shown in the table below...

Essential steps to selling your business smartly and safely for maximum return.

With an announcement in August 2008, the U.S. Securities and Exchange Commission (SEC) moved the United States closer to adopting International Financial Reporting Standards (IFRS).

Government employees must grapple with many of the same pressures that drive anyone to commit fraud, but there are additional influences at work in government operations. Here, authors Emy Neuman-Javornik and Brenda Buetow discuss how managers may be able to identify those who are likely to succumb to the temptation to commit fraud.

Attracting and retaining staff is one of the key issues for employers.

The Financial Accounting Standards Board (FASB) made changes for measuring and disclosing fair value and for recognizing and presenting other-than-temporary impairment (OTTI) charges with the issuance on April 9 of three FASB Staff Positions (FSPs).

Dealership Flash offers up-to-date information on issues affecting retail dealers.

Transfer pricing continues to be a critical issue for both tax authorities and taxpayers alike and 2015 is likely to see a continuation of the key trends that started to emerge in 2013 and 2014.

Two recent decisions of the Supreme Court of Victoria and the Court of Appeal provide valuable insight into how Australian Courts consider the validity of restraint of trade provisions in contracts

A new ethics standard for certified public accountants will likely create ripples in the legal pond, too. The standard, intended to preserve CPA independence, could preclude accountants from providing expert witness testimony and forensic services in certain circumstances.

What are the risks when the federal government insists that organizations quickly spend billions of dollars?

Economic conditions over the past year have forced an increasing number of companies to file for reorganization under Chapter 11 of the U.S. Bankruptcy Code.