Revenues on long-term construction contracts are exceptions to the general rule that revenues should be recorded once earned, meaning that these revenues can be recorded throughout the time periods of ...

This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs ...

High blood pressure (HBP) is one of the most important risk factors for morbidity and mortality in the world. Non-adherence to medication is associated with the lack of control of HBP. The objective ...

Indirect Measures of student learning ask students to reflect on or self-assess their learning rather than demonstrate it. This can include measures of students’ knowledge, skills, attitudes, and ...

This Safety Requirements publication establishes the requirements to be met to ensure the safe This Safety Report provides assistance in the setting up and operation of an indirect monitoring ...

Michael Schmidt, CFA, is a staff member of FINRA's Dispute Resolution Board with 20+ years of experience in the financial market. SDI Productions / Getty Images Operating cash flow is cash generated ...