Articles from Journal of Accountancy (August 1, 2003)

1-37 out of 37 article(s)

Title	Author	Words
A future CPA wants to know. (Letters).	Jones, Barth	130
AcSEC EDs focus on investment entity financial reporting. (Highlights).		101
Add a new owner to your firm: here are sensible ideas for buying or selling ownership interest in a CPA practice.	Weinstein, Stephen	3641
An opinion on dividends' taxation. (Letters).	McNairn, William N.	239
Best Sellers. (AICPA Special Advertising Section).		136
E-mail's a great communication tool. (Letters).	Harbison, Oliver W., Jr.	271
Employer benevolent funds: helping needy workers after a disaster.	Laffie, Lesli S.	497
Exposure drafts outstanding. (Official Literature).		1661
GASB approves statement no. 41, Budgetary Comparison Schedule--Perspective Differences, to clarify existing guidance on budgetary comparisons in Statement no. 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments (www.gasb.org/news/nr052003.html). (Government Accounting).		98
Hold a memorable miniconference.		530
How to tame health care costs: there's no end in sight to annual premium hikes.	Siegel, Stanley B.	1373
In a joint statement bank and thrift regulators say they do not expect to apply Sarbanes-Oxley Act corporate governance requirements to nonpublic banking organizations not otherwise subject to similar stipulations (www.federalreserve.gov/boarddocs/srletters/2003/ sr0308a1.pdf). (Banking).		116
In April and May the tax executive committee also expressed to Congress its support for two tax simplification bills in the House of Representatives: HR. 22, the Individual and Small Business Tax Simplification Act of 2003 and HR 285, the Fairness, Simplification and Competitiveness for American Business Act of 2003 (www.aicpa.org/download/news/ 2003_0507.pdf). (Tax Notes).	Quinn, Tina	115
Institute calls for fewer limits on S corporations. (Highlights).		459
Investment tax planning for retirement: how to make taxes work for the client.	Reichenstein, William R.	3553
New resources. (AICPA Special Advertising Section).		244
Official releases. (Official Literature).		1123
Ongoing debate over electronic filing. (Letters).	Josephs, Stuart R.	232
Retention of CPA employees. (Letters).	Woodard, Linda	124
SCIN between family members is bona fide transaction.	Quinn, Tina	716
Smart belt-tightening. (Golden Business Ideas).		386
Smart stops on the web.		724
Start a BV engagement the right way: communicate with clients to identify the correct goals and benchmarks.	York, Timothy W.	3176
Streamlining ethics enforcement: it's time the profession sped up the ethics enforcement process and let the public see how it works.	Snyder, Lisa A.	3593
Taxpayer precluded from itemizing deductions for AMT.	Quinn, Tina	761
Technology Q&A.		1339
The AICPA peer review board seeks members' comments on an exposure draft (ED) proposing revisions to the standards for performing and reporting on peer reviews. (Professional Issues).		92
The AICPA tax executive committee in April commented on regulations the IRS and the Treasury Department had proposed regarding the deduction and capitalization of expenditures for acquiring, creating or enhancing intangible assets (www.cpa2biz.com/Resource Centers/Tax/Tax+Accounting/INDOPCO_regs.htm). (Tax Notes).	Quinn, Tina	145
The Federal Accounting Standards Advisory Board (FASAB) issues Technical Bulletin 2003-1, Certain Questions and Answers Related to The Homeland Security Act of 2002. (Government Accounting).		110
The first step in uncovering fraud in the auditor's bailiwick: analyzing financial information.	Wells, Joseph T.	2551
The international auditing and assurance standards board (IAASB) of the International Federation of Accountants (IFAC) issues an exposure draft (ED) containing a proposed international standard, Quality Control for Audit, Assurance and Related Services Practices, and a proposed revised international standard on auditing, Quality Control for Audit Engagements. (International).		133
The IRS offers, for the 13th consecutive year, a series of nationwide tax forums. This year's presentations began in July and will continue through September. (Tax Notes).	Quinn, Tina	82
The new accounting environment: companies face a paradigm shift in how they conduct business.	Harrington, Cynthia	3299
The private companies practice section (PCPS)--the AICPA alliance for CPA firms--and the Texas Society of CPAs launch their 2003 national management of an accounting practice (MAP) survey, which will ask firms to provide information on their performance, profitability, size and areas of specialization. (Practice Management).		100
The top 8 planning tips from the new tax law. (Feature: Special Advertising Section).	Stromsen, William R.	482
Turn Excel into a financial sleuth: an easy-to-use digital analysis tool can red-flag irregularities.	Rose, Jacob M.	1290
Turn mistakes into something useful. (Golden Business Ideas).		195