Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. Katrina Ávila Munichiello is an experienced editor, ...

Many small businesses start off strong with a solid business plan, an impressive product, sufficient funding and a growing customer base. Then, somewhere along with the way, the business stalls, ...

The International Accounting Standards Board has embarked on a research project to review and improve the requirements for the statement of cash flows and related matters in International Financial ...

The Centers for Medicare & Medicaid Services (CMS) will consider changing Affordable Care Act program billing and payment arrangements to keep a health insurer alive, but it cuts off some types of ACA ...

Free cash flow per share is a critical metric for assessing a company's long-term value. Understanding varying cash flow types helps clarify a company's financial activities. Investing decisions are ...

Owing to the increasing prevalence of value-based methodologies and the competitive and political pressures faced by the industry to improve its performance, the U.K. life insurance industry provides ...