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Before You Invest in Venture Capital
By Edwin A. Goodman
It's important to exercise due diligence before investing in a VC company, according to this general partner of such a firm. For example, a question like "Describe a deal that you wish you'd done" just might elicit a response that could turn out to be a deal clincher...or a deal breaker.
Timing Is Everything
By David Joy, CPA; Stephen C. Del Vecchio, CPA; B. Douglas Clinton, CPA; and James C. Young, CPA
You often have to carefully research transactions on an asset-by-asset basis to achieve optimal tax benefits when disposing of capital assets. To help you seize the moment, these tax experts point to major considerations in this complex process.
Bring on German Cost Accounting
By Paul A. Sharman, ACMA
German companies have been more successful than American firms in implementing management accounting principles in operations. On the other hand, U.S. financial accounting enhances "scorekeeping," but not operations. Management accountants must try again to implement sound management accounting practices developed here as well as positive practices from abroad that actually improve operations.
Are H&P Programs for You?
By Richard E. Johnson and Peter G. Johnson, M.D.
Once healthcare is seen as an investment in a healthy, productive workforce - and not as a cost to be managed - a company will realize a more robust bottom line. These healthcare professionals offer an illustrative example of a successful program and guidelines for firms that want to institute such a program.
Accounting Education's Role in Corporate Malfeasance: It's Time for a New Curriculum!
By Keith A. Russell, CMA, and Carl S. Smith, CMA, CFM, CPA
Accounting curricula are narrowly focused on driving students to become CPAs, and this tunnel track may have contributed to recent audit scandals. The current and former IMA professors-in-residence propose a broader curriculum that emphasizes presentation skills, economics, technology, ethics, marketing, and management in addition to the traditional accounting courses.
By J. Dale Dawson
The urge to merge will be back next year, predicts this investment banker. Most likely industries to see lots of activity: telecommunications, information technologies, media, and food. Now is the time to "boil the ocean," or analyze possible candidates for acquisition.
IMA's Financial Reporting Committee: your voice to the profession.
The segments, offerings, needs matrix.
Career mapping: charting an employee's path to success.
The basics of e-file.
IMA sponsors XBRL international student competition.
PCAOB wants advisory group nominations
10 steps to an effective ethics and compliance program
PCAOB proposed standard on auditing internal controls
Books: Protecting digital assets
TOOLS OF THE TRADE
High tech for the holidays.
Ready for another acronym?
TRENDS IN FINANCIAL MANAGEMENT
Modigliani and Miller live on.
STRATEGIC FINANCE QUIZ
Successfully answer 70% or more of the questions based on selected articles from this month's issue, and you will earn three CPE credits.
Make your own avatar.