The generally accepted accounting principles give an accounting guideline that allows third parties to fairly evaluate account records. The Federal Accounting Standards Advisory Board keeps a handbook ...

Accounting for a small business using Microsoft's Excel often requires the use of figures from one year as part of the accounting necessary for the next year's figures. Rather than keep a continuous ...

Recently, the CEO of a prominent enterprise software company wrote that auditors should consider including spreadsheets in their disclosure of “critical audit matters” (CAMs) as they begin to comply ...