Articles from Journal of Accountancy (November 1, 1990)

Title	Author	Type	Words
"SERPs" up: retirement benefits for senior executives; why supplemental plans for top management are an increasing important part of compensation packages.	Weinberger, Mark A.		2503
Collateralized mortgage obligations (CMOs).			1126
Covenants not to compete.	Fiore, Nicholas J.		729
Finally, guidance on like-kind exchanges; when do business swaps qualify for like-kind treatment? The Internal Revenue Service's new rules provide some answers.	Meulmester, David G.		1867
Furnishing employee references - some cautions to the practitioner.	Scribner, Edmund		1045
Innovative financial products: tax aspects; a glossary of financial instruments.	Willens, Robert		2571
Moscow learns the language of business; integrating a government-run economy into the global marketplace takes more than exchangeable currency, stock markets and commercial banks. Much more.	Kvint, Vladimir		2228
OPEB: improved reporting or the last straw? The FASB should rethink parts of its proposal on postretirement benefits other than pensions.	Farmer, Larry E.		3633
State societies and the Institute's new CPE requirement; members not in public practice can look close to home for help in meeting the new CPE requirements.	Daidone, John		2177
Survival tactics for a business slowdown; a financial contingency plan is valuable for coping with a sluggish economy's effects.	Berrett, Gene R.		2267
The outlook for the thrift industry: a survivor's guide; big challenges and changes face American S & Ls - and their accountants.	McEachern, Douglas J.		2715
What clients need to know about software piracy.	Faigus, Martin L.		1175
Yearend planning for individuals and small businesses; how to make the most of this year's limited opportunities.	Person, Stanley		2473