The Indirect Method has many forensic accounting techniques that fall under its name -- including the Cash T Method, the Source and Application of Funds Method, the Net Worth Method and the Bank ...

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Senate Republicans used their majority on Monday to set a new budgeting precedent, disregarding longstanding rules affecting ...

Comparisons are obtained between direct (parameter optimization) and indirect (controller reduction) methods in reduced-order controller design. In particular, the authors compare the controller ...

Typically, equity accounting–also called the equity method –is applied when a company owns 20–50% of the voting stock of the associate company. It is used only when the investing company can ...

We discuss the application of indirect learning methods in zero-sum and identical payoff learning automata games. We propose a novel decentralized version of the well-known pursuit learning algorithm.

By NORMAN G. GRILL, CPA, and JOHN SHORTSLEEVE, CPA The accounting method your business uses to report income for tax purposes, either cash or accrual, can significantly impact your tax bill.

The Internal Revenue Service has released Rev. Proc. 2025-23, which updates the list of automatic procedures for taxpayer-initiated requests for changes in methods of accounting. An "automatic change" ...

In Rev. Proc. 2025-23, the IRS on Monday provided a comprehensive, updated list of changes in tax accounting methods to which the automatic change procedures in Rev. Proc. 2015-13, as subsequently ...