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Hello new members, Welcome to the ACFE Community! My name is Ross and I'm the Membership Director. I believe the ACFE Community will be an invaluable resource for you and your anti-fraud career, so I hope you'll take a moment to look around and get to ...

While it would depend upon the business being reported on, what you describe is more likely to be found in the Other Income section of the income statement. Revenue should only show those revenues that are directly related to the operations of the business. ...

Should " Net gains on sale and revaluation of non-current assets and businesses" fall under the revenue section on the income statement? Thank you. ------------------------------ Sarmad Azhar, CRE, CMSA®, CFE, CBCA®, FMVA®, FP&A, MSA, MSHCM 214-708-7356MSA, ...

Should " Net gains on sale and revaluation of non-current assets and businesses" fall under the Revenue section on the income statement. Thank you. ------------------------------ Sarmad Azhar, CRE, CMSA®, CFE, CBCA®, FMVA®, FP&A, MSA, MSHCM 214-708-7356MSA, ...

Appendices A-1 thru A-5 of the ACFE/COSO Fraud Risk Management Guide are "scorecards" that can be used to assess how well your organization has implemented the 5 fraud risk management principles and each principle's "Points of Focus." The Points of Focus ...