Articles from Journal of Accountancy (August 1, 1991)

Title	Author	Type	Words
AICPA awards three Carey scholarships.			248
AICPA presents award to outstanding accounting educator.			149
AICPA supports CFO act amendment.			135
AICPA to prohibit loans to members from clients.			321
AICPA urges member support for CFO act.			282
Boucher reintroduces investment adviser bill.			128
Business trends; 12-month moving averages of leading business indicators.		illustration	109
California Supreme Court vacates Union Bank case.	Baliga, Wayne J.		88
Client's alleged negligence does not relieve auditors' responsibilities.	Baliga, Wayne J.		327
Court upholds third-party contract beneficiary theory.	Baliga, Wayne J.		205
Court widens net for 100% IRS penalty.			144
Gallup study finds student attitudes on CPA careers mixed.	Daidone, John L.		93
Going public with private annuities.	Fiore, Nicholas J.		705
Helping clients survive hard times; what's best for a client in trouble? CPAs' insights can help get companies back on track.	Bauters, Fred J.		2298
How companies calculate executive severance pay.		illustration	49
How to outfit the high-tech office; office design, electronics and furniture make the office more productive.	Zarowin, Stanley		2137
Implementing SAS no. 55 in a computer environment; strategies for addressing control risk in entities that use computers to process accounting transactions.	Johnson, Raymond N.		2490
Implications of SEC staff accounting bulletin 88 for foreign registrants.	Heyman, John A.		1174
IRS issues disguised sale guidance.			255
New AICPA audit risk alerts.			126
New SEC rules speed exercise of insiders' stock options.	Fuersich, Janet		355
Office products.		Directory	375
Ordinary versus capital losses.			282
PCPS survey finds optimistic tone at small companies.			220
Proposals to revise and delay statement no. 96 and to clarify offsetting.			510
Reinventing the audit; a bold framework to enable CPAs to demonstrate a renewed commitment to the public interest.	Mednick, Robert		3882
Rising bank deposit insurance rates to have little impact.			123
Sale of U.S. partnership interest taxable to foreign partner.			598
Simultaneous common control mergers and "removal of accounts" provisions in credit card securitizations.	Volkert, Linda A.		2056
The FASB's proposed rules for deferred taxes; easing the restrictions of FASB statement no. 96 on recognizing deferred tax benefits.	Bartsch, Robert A.J.		2700
The new FASB 106: how to account for postretirement benefits; new rules will have a major impact on most companies' bottom lines.	Dakdduk, Kenneth E.		2224
Transportation fringe benefits.			215
Wanted: a few good reviewers.	McCabe, R.K.		1878