The authors offer a detailed look at the structure of FASB's Accounting Standards Codification and compare the results of research using the new system with those of traditional research methods.

The recognition of differences in customer profitability by senior financial managers and the use of available tools are critical to a firm’s ability to derive value from its customer investments.

Rising unemployment and the persistent credit crisis soured the outlook of CEOs, CFOs and other CPAs working in business and industry, according to a quarterly survey by the AICPA.

With $250 billion dollars in play, questions have arisen regarding the accounting treatment for the Treasury Department’s injection of capital into banks through its Capital Purchase Program (CPP).