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Winter 2016

MAQ Winter 2016 cover


By Lori R. Fuller, Ph.D., CPA; Joseph M. Hargadon, Ph.D., CPA; and Raef A. Lawson, Ph.D., CMA, CPA, CFA
The revised CMA® (Certified Management Accountant) exam covers the topics necessary for accounting and financial professionals to succeed in their careers. Undergraduate and graduate students in accounting and finance can follow the extensive curriculum mapping in this article to take the courses that will help them prepare for the exam.
By Billy Petty, CFE, and Cecily Raiborn, Ph.D., CMA, CPA, CFE
Solving financial crimes in real life is rarely as simple as it looks on TV. But management accountants often have extremely important roles in spotting and solving these crimes, particularly since they can be the most helpful individuals in identifying how the crime was committed and communicating the impact of the crime on the victim organization.
By Paul Munter, Ph.D., CPA
Revenue from Contracts with Customers, the new revenue recognition standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (FASB), has specific guidance for healthcare companies. Key areas include the scope of insurance contracts, how to handle onerous contracts, and potential sources of variable consideration for healthcare providers.