No. 27-4, May 2016

Index

• AICPA SEC and PCAOB National Conference Highlights
• Analysis of Simplification of Accounting Initiative for Inventory and Update of Other Simplification Proposals
• Congress Passes Extender and Other Tax Legislation
• Corporate Social Responsibility Initiatives Across the Value Chain
• Editorial Advisory Board
• Embracing Imperfection
• Enhanced Depreciation Provisions Extended
• Evolution of Corporate Reporting and Emerging Trends
• FASB's Ratification of Recent EITF Consensuses
• Fixed and Variable Costs: When Accounting Is the Opposite of Cash Flow Reality
• Humans Are Underrated
• Issue Information ‐ TOC
• Letter From the Editor
• Managing IT Change—Sales, Marketing, and Distribution
• Modern Gross Profit Analysis
• Peaceful Coexistence: A Proven Lean Report May Lead to Better Earning Estimates … and More!
• Preserving and Exercising Financial Flexibility in the Global Financial Crisis Period: The Japanese Example
• Tools for Accountants and Finance Executives: Using Solver for Linear Programming