Articles from Journal of Accountancy (November 1, 2002)

1-40 out of 40 article(s)

Title	Author	Words
A CPA's anguish. (Letters).	Smith, Marvin	70
A reprimand for the JofA. (Letters).	Hughes, Michael C.	61
Accounting for trade dress: companies need to accurately value their product's unique packaging or appearance.	Smith, James K.	2960
AICPA launches assault on fraud. .		316
Begin process to restore public confidence. (Letters).	Treger, Samuel H.	341
CEOs and fraud: a solution. (Letters).	House, Stanley H.	370
Clarification.		108
Deducting tuition and related fees as medical expenses: easing the cost of special education.	Laffie, Lesli S.	483
Differences between mergers and acquisitions: a CPA valuator can help clients decide whether to merge or acquire.	Zunitch, Victoria M.	2912
E-commerce tax imminent. (Tax Matters).		69
Entrepreneurs anticipate a lull. (News Digest).		50
Exposure drafts outstanding.		1331
Golden business ideas.		565
How to respond to policy changes: coping with rising premiums and decreasing death benefits.	Alexander, Neil	1298
IFAC's international auditing and assurance standards board (IAASB) issues International Standard on Auditing (ISA), Auditing Fair Value Measurements and Disclosures (www.ifac.org/ News). (International).		113
It's time to e-file: CPAs can no longer postpone signing up for the IRS electronic filing program. .	Szargowicz, Lisa A.	2910
Nondeductible alimony.	Schnee, Edward J.	438
North American practice barriers to be lowered.		105
NYSE sets audit committees on new road: it's no longer business as usual for audit committee members and auditors.	Vallario, Cynthia Waller	3930
Official releases: SAS No. 98 ... SSAE No. 12 ... SQCS No. 6 ... auditing interpretation ... ethics interpretation and ruling.		12851
Signed, sealed, delivered: BV 101: learn how an M&A valuation engagement develops to see if BV is for you.	Trugman, Gary R.	3946
Smart stops on the Web. (The Internet).		711
Stand tall for independence. (Letters).	Louderback, Tom	197
Tax notes. (Tax Matters).		306
Technology Q&A.		1599
Ten steps to a top-notch interview: it's more than just the questions you ask.	Wells, Joseph T.	1753
The AICPA auditing standards board issues three standards. (Auditing).		172
The Association of Government Accountants honors the GAO, the National Science Foundation, the Nuclear Regulatory Commission, the Social Security Administration and the Departments of Energy, Interior, Labor and State with Certificates of Excellence in Accountability Reporting. (FYI).		56
The constitutionality of the parsonage allowance.	Smith, Darlene Pulliam	1297
The Institute of Internal Auditors elects LeRoy E. Bookal. (FYI).		20
The Institute's accounting standards staff releases a technical practice aid (TPA) (www.aicpa.org/members/div/ acctstd/general/tpa5.htm) to clarify financial accounting and reporting issues relating to Statement of Position (SOP) 97-2, Software Revenue Recognition. (Accounting).		90
The International Federation of Accountants (IFAC) releases a paper, Financial Reporting on the Internet--Responsibilities of Directors and Managers (www.ifac.org/Store/Details.tmpl?SID= 1030393082223229), outlining the managerial actions necessary to ensure online financial reports are as accurate and complete as those issued in print. (International).		107
The new GAO independence standard: what auditors need to know: maintain auditor independence while performing nonaudit services. .	Snyder, Lisa A.	2966
The Office of the Comptroller of the Currency issues Bulletin 2002-39, Investment Portfolio Credit Risks: Safekeeeping Arrangements (www.occ.treas.gov		112
The Office of the Comptroller of the Currency reports that in the second quarter, U.S. commercial banks increased the amount of derivatives in their portfolios by $3.8 trillion to $50.1 trillion--the second highest amount ever recorded (www.occ.treas.gov/ ftp/release/2002-70.doc). (Investments).		71
The SEC issues final rules (www.sec. gov/rules/final/33-8124.htm), effective August 29, requiring a public company's principal executive and financial officers to certify the financial and other information in their organization's quarterly and annual reports. (Financial Reporting).		60
The surprising benefits of nexus: multistate taxation actually can lower a company's state income tax bill.	Howard, Bruce	2375
Tips to make that merger work.		843
Trouble ahead. (Tax Matters).		62
Work smarter with Smart Tags: this Office XP feature acts as your very own personal robot. .	Mueller, Jennifer M.	2482