Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http://archives.cpajournal.com/2004/1204/essentials/p38.htm. The editors republish it here on the occasion of its 20the anniversary and a forthcoming retrospective article in the March/April 2024 issue. […]
Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http://archives.cpajournal.com/2004/1204/essentials/p38.htm. The editors republish it here on the occasion of its 20the anniversary and a forthcoming retrospective article in the March/April 2024 issue. […] Click here to view full […]