Articles from Journal of Accountancy (February 1, 2003)

1-45 out of 45 article(s)

Title	Author	Type	Words
[Self-study] A CPA's Guide to Valuing a Closely Held Business. (New!).			219
A principle to live by. (Letters).	Steenwyk, Laura		70
About technology advice. (Letters).	Yudkowsky, Chaim		133
AcSEC releases Statement of Position (SOP) 02-2, Accounting for Derivative Instruments and Hedging Activities by Not-for-Profit Health Care Organizations, and Clarification of the Performance Indicator. (Accounting).			123
AICPA conferences 2003.			1147
AICPA continues attack on fraud. (Highlights).			517
An excellent learning tool. (Letters).	Erickson, Russ		69
Best sellers. (AICPA: Special Advertising Section).			117
Computer software and the research credit.	Schnee, Edward J.		614
Ensuring ethical effectiveness: new rules mean virtually every company will need a code of ethics.	Myers, Randy		3392
Exposure drafts outstanding.			1426
Family comes first. (News Digest).			73
FASB issues an Invitation to Comment, Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and Its Related Interpretations, and IASB Proposed IFRS, Share-based Payment (www.fasb.org/draft/itc_intropg_stock_based_comp.shtml). (Accounting).			159
FASB issues Interpretation no. 45, Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others. (Accounting).			185
Fraud Detection in a GAAS Audit: SAS No. 99 Implementation Guide.	Ramos, Michael J.	Book Review	180
Golden business ideas.			419
Insist on the BV data that matter.			639
Is the Tax Court becoming a divorce court? The answer could change how the innocent spouse rules are interpreted.	Cozort, Larry A.		3984
Loan guaranties and tax-free transfers to controlled corporations.	Reichert, Charles J.		742
Lottery system would help. (Letters).	Owens, William E.		228
Management of an Accounting Practice Handbook .		Book Review	148
New resources. (AICPA: Special Advertising Section).			338
Official releases: SAS No. 100 ... SAARS No. 9.			20207
Online products. (AICPA: Special Advertising Section).			86
Payroll taxes on terminated employees: court says employers can seek limited refunds.	Laffie, Lesli S.		469
Period of adjustment: CPAs are finding ways to put auditing and consulting on different sides of the conflict-of-interest dividing line.	Banham, Russ		3856
Preparer approach lacking in accounting education. (Letters).	Buckley, C. James, Jr.		426
Sarbanes-Oxley Act tops NASBA meeting agenda.	Haberman, Louise Dratler		1376
Smart stops on the Web. (The Internet).			708
Spreadsheets with something extra: how to add explanatory messages and input boxes to your cells.	Welch, Judith K.		2025
Standing up for what we stand for: the Institute's new chairman urges CPAs to live by their core values.	Ezzell, William F.		1969
Technology Q&A.			1859
Test the waters. (News Digest).			78
The Accountant's Business Manual.	Biebl, Andrew R.	Book Review	210
The AICPA in November released an exposure draft (www.aicpa.org/members/div/tax/sstsint.asp) of Interpretation no. 1-2, Tax Planning, of Standards for Tax Services no. 1, Tax Return Positions. (Tax Notes).			66
The AICPA issues its annual ranking of the ten technologies that are most likely to significantly affect practitioners, their clients and their employers in the coming year. (Technology).			63
The AICPA seeks CPAs who are qualified to serve as volunteer panelists during a two-day session--scheduled for June or July 2003--to set passing scores for the computer-based uniform CPA examination. (FYI).			71
The Auditing Standards Board exposes a suite of seven draft statements on auditing standards (SASs) (www. aicpa.org/members/div/auditstd/audit risk120202.asp) to improve auditors' application of the audit risk model. (Auditing).			156
The International Accounting Standards Board releases two exposure drafts on accounting for business combinations (www.iasb.org.uk/cmt/0001. (International).			101
The International Federation of Accountants issues exposure drafts of three international standards on auditing (ISAs) and one amendment to an existing ISA (www.ifac.org/Members/ Source_Files/Exposure_Drafts/ED-Audit_ Risk_Oct021.pdf). (International).			117
The IRS in December proposed a revenue procedure (www.irs.gov/pub/irs-drop/n-02-79.pdf) that would permit some businesses that use the accrual method of accounting to delay, by one year, the reporting of advanced payments for services. (Tax Notes).			183
The padding that hurts: auditors cannot ignore expense account cheating by management.	Wells, Joseph T.		1770
The Treasury Department issued temporary and proposed regulations (www.treas.gov/press/releases/po3612.htm) in November that would require corporations to notify shareholders and the IRS if they relocate their headquarters offshore or a foreign company acquires them. (Tax Notes).			167
Understanding life insurance illustrations: how to make sense of it all.	Alexander, Neil		2092
We are in the business of helping our clients succeed.	Mingle, J. Curt		487