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Keeping this capital investment lower for reuse firms would certainly increase revenues per employee, but the combined deconstruction and reuse retails sales firms employ on average more persons per firm, move more materials by mass per firm (of which more will be commodity materials such as lumber and brick which are lower value per pound than many other building components such as doors, windows, cabinets and fixtures that are the predominant products in building materials reuse retail stores).
An alliance member might be considered the principal in a principal-agent relationship with other member firms. As a principal, a member firm could be sued for accounting services it had nothing to do with, along with the agent-firm that actually provided the services at issue.
This makes it possible for a firm to determine how much it is being paid to take different types of risk, and to decide whether and how it should alter the composition and magnitude of its total risk so as to maximize its value.
When CPAs think about retiring and selling their practices, one of their first questions is "To whom can I sell my practice?" There are two primary answers: Select someone in the firm or bring a likely successor into the firm; or find a third party, such as another firm or sole practitioner.
To cash out of an investment, private equity firms often sell the company to a "strategic buyer." Usually that's an acquiring corporation but, increasingly, another private equity firm or a company backed by another private equity shop.
The arrangement between the CPA firms can be as formal or informal as the parties wish, but the disclosures to clients must be handled carefully.
With sound reason, the Sarbanes-Oxley Act has extended beyond the public arena to envelop the private firm, including the privately held and privately/publicly funded real estate concern.
One other ongoing PCPS effort is their Technical Issues Committee, which acts as the voice for local and regional CPA firms and their clients in the technical standard-setting arena by monitoring emerging guidance and offering comments on proposals.
Turning back to profits, the SIE shows that it is large firms that account for most of the recent profit recovery.
* The CI unit contracted with outside firms to be available on a one-, two-, or three-day turnaround to handle emerging, short-term research and analysis on a continuing, open-ended basis.
While the law firms above have been providing advanced services to a borderless corporate world, the Judicial Reform Council is only now finally updating the Japanese legal system to international levels.
The goodwill portion of the purchase price, on the other hand-the portion not based on the target firm's tangible or identifiable, intangible assets, as the Financial Accounting Standards Board defines it-need no longer be amortized.
Responsibilities: She oversees all of State Street's equity investments and leads a team of more than 50 portfolio managers, analysts, and traders, bringing over 15 years of experience to one of the nation's oldest investment managing firms.
(39.) With regard to securities firms incorporated in the United States, qualifying securities firms are those securities firms that are broker-dealers registered with the Securities and Exchange Commission (SEC) and are in compliance with the SEC's net capital rule, 17 C.F.R.
* MDPs threaten small firms. This was one of Ostertag's main concerns, and we should applaud him for his honesty.