As gift cards continue to play an important role in holiday retail sales, financial reporting experts examine the obligations of retailers under state escheat laws for unredeemed gift card balances.
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.
Take a look at four firms that are defying traditional firm management styles by using new business models that recognize the realities of the Intellectual Capital economy.
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.