Articles from Journal of Accountancy (June 1, 2003)

1-47 out of 47 article(s)

Title	Author	Type	Words
A new AICPA publication, Promoting Your Talent, sheds light on the gap between the number of women who've entered the accounting profession over the last 20 years (representing 56% of the total in 2002) and those who've become firm partners, shareholders or principals (14%). (FYI).			117
Accountability by numbers: how the Lone Star State's auditor introduced a balanced scorecard management system.	Kerr, Deborah L.		4647
AMT filers to multiply. (Tax Matters).			36
As part of an ongoing government program prompted by the September 11, 2001, terrorist attacks, the Federal Reserve Board, the Office of the Comptroller of the Currency and the SEC jointly issue a report that identifies operational risks to the nation's financial system and requires the institutions within it to take certain precautions in response. (Risk Management).			163
Asbestos removal costs deductible.	Reichert, Charles J.		790
CFO Quarterly Roundtable Series. (Upcoming AICPA Live Webcasts: Special Advertising Section).			58
Corporate ethics: doing the right thing in the real world. (FirstLook: Special Advertising Section).	Walter, Robert W.		407
Customers' interest in online services rises. (News Digest).			47
Data menus at your fingertips: how to make a challenging information application easy to use.	Slater, Robert D.		2241
Dear Mr. Chairman: the new SEC chief must take steps to restore investor confidence.	Walker, David M.	Editorial	905
E-filing here to stay. (Tax Matters).			34
Exposure drafts outstanding.			1697
FASB revises derivatives guidance. (Highlights).			254
Federal bank and thrift regulators issue revised guidance, Interagency Policy Statement on the Internal Audit Function and Its Outsourcing, prohibiting both public companies and depository institutions with $500 million or more in assets from outsourcing internal audit functions to their external auditors. (Auditing).			105
Filings to rise steadily. (Tax Matters).			63
Investing after 50: keep the "gold" in your golden years.	Bernstein, Phyllis J.		4124
Jackson M. Day, the SEC's acting chief accountant, in April announced his intention to return to the private sector as soon as the commission. (FYI).			41
Make an invoice a sales tool. (Golden Business Ideas).			70
Maybe it's time to quit. (Tax Matters).			28
Money laundering: ring around the white collar: how hide-and-seek becomes a game for auditors.	Wells, Joseph T.		1894
More clarification on 1031 exchanges.	Raitz, Ronald L.		906
New location! AICPA advanced estate planning conference. (Upcoming AICPA Conferences: Special Advertising Section).			89
New resources. (AICPA: Special Advertising Section).			154
Official releases: GASB No. 40 ... SAS No. 101 ... auditing interpretations.			12823
Overcoming mail-order barriers. (Golden Business Ideas).			70
Partnership items.	Schnee, Edward J.		661
PCAOB and FASB receive SEC approval. (Highlights).			77
Practitioners as mentors: influencing students to study accounting.	Schuele, Karen		3054
Pricing psychology. (Golden Business Ideas).			47
Reach out and annoy someone. (News Digest).			74
Realistic performance checkups. (Golden Business Ideas).			160
Regulation FD: coping in the trenches: CFOs tell how the SEC's stricter disclosure rules have changed the way they release financial information about their companies.	McCarthy, Ed		3650
Sales conversion. (Golden Business Ideas).			134
SEC requires insider holdings reports online. (Highlights).			214
Smart stops on the Web.			688
Split-dollar redux: CPAs may find the benefits a thing of the past.	Brody, Lawrence		1350
Tax research study: sponsored by RIA: CPAs rate "reliability" and "up-to-date information" as top priorities in buying tax research products.			722
Technology q&a.			1565
The AICPA, the AICPA Foundation, the American Red Cross and the National Endowment for Financial Education (NEFE) in April released Disaster Recovery: a Guide to Financial Issues, which contains practical economic advice for catastrophe victims (www.aicpa.org/download/news/2003_0316.pdf). (FYI).			63
The auditor's approach to fair value: SAS no. 101 expands auditors' role in assessing fair value measurements.	Fischbach, Gretchen		2283
The Department of the Treasury says the General Accounting Office (GAO) was unable to express an opinion (www.treas.gov/press/releases/js145.htm) on the federal government's fiscal year 2002 financial report (www.fms.treas.gov/fr/index.html).			95
The International Federation of Accountants' international auditing and assurance standards board releases International Auditing Practice Statement 1014, Reporting by Auditors on Compliance with International Financial Reporting Standards, and issues two exposure drafts on assurance engagements and audits of small businesses (www.ifac.org). (International).			106
The new entrepreneurs--minority men. (News Digest).			58
The PCAOB selected Douglas R. Carmichael, CPA, as its chief auditor and director of professional standards in April (www.pcaobus.org). (FYI).			62
The SEC announced in April its unanimous selection of William J. McDonough to be the chairperson of the Public Company Accounting Oversight Board (www.sec.gov/news/press/2003-48.htm). (FYI).			48
To accountants who want to impress clients: join an exclusive group of professionals who receive business-building tips, client-service strategies and critical product information directly from Intuit. (Intuit-Sponsored Advertisement).			902
When are advance payments includible in income? Proposed revenue procedure clears up ambiguities.	Laffie, Lesli S.		541