Articles from Journal of Accountancy (November 1, 1991)

1-58 out of 58 article(s)

Title	Author	Type	Words
Age discrimination damages are excludable and not subject to withholding in Ninth Circuit.	Wagenbrenner, Anne		103
AICPA advocates tax simplification in Senate testimony.			72
Bankruptcy: when is it good news?	Frett, Jerome		1546
Bowsher urges state and local financial reporting changes.			198
Business failure rate may have peaked.			89
Capitalization of construction period interest.	Dionne, Marylouise		224
Client not "contributorily negligent" in relying on accountant's skill.			205
Companies spending more on state sales tax compliance.			303
Comparing free and controlled economies.		Illustration	92
CPA candidate performance declines slightly.			406
CPA computer use survey available.			122
CPA consulting services: a new standard.	Kuffner, Monroe S.		1558
CPA firm survey finds midsized employers unlikely to drop health benefits.			163
Developing ratios for effective cash flow statement analysis.	Mills, John R.		2895
Edward Mazur named to head federal financial management office.			105
Estate freeze transfers of a family business or farm.	Diss, William T.		2484
Exempt organizations and SWAPS.	Dionne, Marylouise		198
Expiration of tax benefits.	Dionne, Marylouise		158
FASB issues ed on prepayment risk, DM on consolidations.			331
GAO supports payroll tax simplification.			179
How local firms can succeed in the 1990s.	Dennis, Anita		2729
How to protect computers from power failures.	Gustafson, Brian P.		899
IAPC guidelines redesignated as standards.			173
IFAC council approves testing and education guideline.			73
Income taxes: what's new and different in 1991.	Person, Stanley		2877
IRS listens to practitioners.	Dionne, Marylouise		286
IRS makes many penalty errors - in taxpayers' favor.	Wagenbrenner, Anne		139
IRS should pursue more tax cheats, fewer "special" criminals.	Wegenbrenner, Anne		87
Lessors and discontinued operations subsequently retained.			1806
Luca Pacioli: Renaissance accountant.	Tinius, David E.	Biography	2955
Midquarter depreciation convention.	Dionne, Marylouise		204
Midsized companies: bearish short term, bullish long term.			199
Need an expert? Ask a computer.	Brown, Carol E.		1177
New consulting standards define MAS Division role.			373
No deduction for amortization of "work force" - but pending bill could change that.	Wagenbrenner, Anne		152
No deduction for cost of defending against RICO indictment.	Wagenbrenner, Anne		119
No duty to continually update audit report.			221
Offers-in-compromise program could expand.	Wagenbrenner, Anne		67
One-stop information center opens for exporters.			66
Ordinary loss allowed limited partner who abandoned interest.	Wagenbrenner, Anne		354
Overall audit rate down, but corporate rate up.	Wagenbrenner, Anne		83
PCPS survey shows banks ready to loosen credit.			298
Pension excise tax entitled to bankruptcy priority.	Wagenbrenner, Anne		167
Postretirement Benefits Other than Pensions: A Guide to SFAS 106.	Fogg, Stephen L.	Book Review	149
Practical definitions of six consulting functions.	Whitmer, William E.		1329
Quality review: from skeptic to convert.	Stone, Mike		534
Restricted property and section 83(b) elections.	Fiore, Nicholas J.		720
Slight downturn expected for merit and salary-range increases.			252
Taxation of Distributions from Qualified Plans.	Fogg, Stephen L.	Book Review	101
The 1991 Bankruptcy Yearbook and Almanac.	Fogg, Stephen L.	Book Review	99
The Encyclopedia of Investment Taxation and Year-Round Tax Planning Guide.	Fogg, Stephen L.	Book Review	155
The postcoup Soviet Union: greater role for CPAs.	Miller, Stephen H.		780
Three appointed to accounting education change commission.			119
Treatment benefits for substance abuse and mental disorders.		Illustration	23
U.S. accounting: a national emergency.	Jacobson, Peter D.		2563
Understanding attorneys' responses to auditors' inquiries.	Quinlivan, Stephen M.		1571
Weekly U.S. business failures.		Illustration	8
Writeoff nixed where inventory sale not bona fide.	Wagenbrenner, Anne		247