Explore OCBOA, a flexible non-GAAP accounting framework that includes tax-basis, cash-basis, and statutory accounting, offering an easier, cost-effective alternative for financial statements.

An audit engagement is a critical exercise for stakeholders such as employees, owners, investors and lenders. For the sake of efficiency, auditors must focus on standard audit tasks; they can't focus ...

Michael Kwatinetz is a managing partner with Azure Capital Partners, an early stage venture capital firm. Kwatinetz has a Ph.D. in mathematical modeling and an MBA in accounting; he is also a ...

While public companies have a legal obligation to follow generally accepted accounting principles, most small businesses don't share this obligation. For this reason, a commitment to following GAAP is ...