Articles from Journal of Accountancy (December 1, 1991)

1-43 out of 43 article(s)

Title	Author	Type	Words
A checklist for management discussion and analysis.	Moon, James E.		1507
A guide to updating telecommunications; how to get ready for phone and data systems in the office of the future.	Zarowin, Stanley		1766
A threat to business valuation practices; new laws at the state and federal levels could prevent CPAs from offering some services.	Trugman, Gary R.		1292
AICPA releases first CIRA audit and accounting guide.			150
AICPA supports amortization bill, with "necessary changes."	Wagenbrenner, Anne		365
Are manufacturers missing the boat?			267
Breaking up is hard to do.	Fiore, Nicholas J.		645
Budgets for salary increases to remain flat for 1992.		Illustration	22
COSO to revise internal control guidelines.			205
Credit unions strengthen despite recession.			113
Current Trends in Cost of Quality: Linking the Cost of Quality and Continuous Improvement.	Fogg, Stephen L.	Book Review	146
Economic outlook cloudy.			445
Employees picking up more of healthcare tab.		Illustration	26
FDIC case against Ernst & Young dismissed.	Baliga, Wayne J.		336
Finance sub treated as conduit.	Dionne, Marylouise		347
GAO pushes for business matching program.	Wagenbrenner, Anne		147
GAO survey finds need to strengthen bank audit committees.			232
GASB 15 clarifies accounting for public colleges, universities.			149
Getting the picture on document image management; new technology will affect many areas of a CPA's work.	Kakhsaz, Ali B.		1789
Grant Thornton allowed indemnity claim against FDIC.	Baliga, Wayne J.		339
How to find and keep the best employees in the 21st century; it's time to remodel corporate benefits to meet the needs of tomorrow's work force.	Zarowin, Stanley		2196
IAPC upgrades its auditing pronouncements, issues guidance.			249
Impairment of oil and gas properties; is a ceiling test needed for successful efforts companies?	Titard, Pierre L.		2878
IRS disciplines practitioners.	Wagenbrenner, Anne		209
IRS to go after high-income taxpayers.	Wagenbrenner, Anne		111
Letters of credit for sale-leaseback transactions.	Polin, Gail Kahaner		511
Municipal lease-purchase obligations: a different kind of tax-free investment.	Fleming, Peter D.		1227
New ways to file for 1991 return season.	Wagenbrenner, Anne		292
No improvement in bank real estate loan problems.			145
Nondisclosure plan for CPA exam.			269
OMB release on audits of nonprofits.			78
Property-seizure appeals now being tested.	Wagenbrenner, Anne		53
Richard J. Goode, NASBA president-elect killed.			79
SEC looking for accounting fellows.			208
Selecting the best partner compensation method; pay should be structured to achieve a firm's goals.	Martin, Robert B.		1992
Shaping the Future: Business Design Through Information Technology.	Fogg, Stephen L.	Book Review	151
Small business contributions.			111
The fastest-rising medical sector.		Illustration	24
The fundamentals of sales and use taxes; states are turning to sales and use taxes to meet growing revenue needs.	Nelson, Bruce M.		2840
The new AICPA chairman: a goodwill ambassador for the profession; Gerald A. Polansky; we should be proud of our profession and what we do.	Barrett, Gene R.	Interview	1423
The Turnaround Experience: Real World Lessons in Revitalizing Corporations.	Fogg, Stephen L.	Book Review	108
Third Circuit reverses Newark Morning Ledger.	Dionne, Marylouise		359
Updated thrift guide issued.			200