Articles from Journal of Accountancy (September 1, 2003)

1-47 out of 47 article(s)

Title	Author	Words
A better line of communication.	Zarowin, Stanley	533
A strategy for finding the right accounting software; by-product of the search: a better understanding of your business operation.	Johnston, Randolph P.	4324
AcSEC issues an exposure draft (ED) of a proposed statement of position (SOP), Allowance for Credit Losses, that addresses creditors' recognition and measurement of the allowance for credit losses related to all loans, as defined--with certain exceptions--in FASB Statement no. 114, Accounting by Creditors for Impairment of a Loan.		136
AcSEC publishes Statement of Position (SOP) 03-1, Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts.		113
AICPA live Webcasts.		63
Best sellers.		147
Bonuses and accumulated earnings prove troublesome.	Burnett, Sharon	810
Business aircraft and depreciation.	Berger, Ben	82
Computerized CPA exam only months away.	Johnson, Gregory	1870
CPAs and incidental investment advice.	Stenzel, Tom	222
CPAs as Audit Committee members: be part of the new vanguard in corporate governance.	Scarpati, Stephen A.	2567
Ethics proposals put to vote.		288
Exposure drafts outstanding.		1822
FASAB publishes Statement of Federal Financial Accounting Standards no. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment (www.fasab.gov/concepts.htm).		63
Finds DCA strategy lacking.	Knepper, Dean	222
GASB issues Technical Bulletin no. 2003-1, Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets, which supersedes Technical Bulletin no. 94-1, Disclosures about Derivatives and Similar Debt and Investment Transactions.		126
Have a fallback plan: take a lesson from the Boy Scouts and "be prepared".	Telberg, Rick	2563
How Sarbanes-Oxley will change the audit process: CPAs will have to develop new procedures and scrap some old ones.	Banks, George Y.	3144
IRC section 1341 - a reversal.	Scheene, Edward J.	785
Maintaining independence.	Louderback, Tom	259
Management's top concerns.		67
New resources.		181
Official releases: SOP 03-1 ... ethics interpretations and rulings.		16327
On U.S. Health Care.	Beenham, Kathleen	138
Revenue recognition issues lie at heart of many a fraud.		449
Sarbanes-Oxley software; ten questions to ask: section 404 of the Sarbanes-Oxley Act of 2002 requires a company to document and periodically test its internal controls and the company's external auditors to offer an opinion on those controls. While public companies are developing their project plans and evaluating software applications to help them manage this process, the area is a new one for most.	Tarasi, Rocco	575
SEC offers fresh view on setting accounting standards.		188
Six points to ponder when invited to join an audit committee.	Duffy, Maureen Nevin	1473
Smart stops on the web.		686
Starting pay rises for new accountants.		48
Technology Q&A: many ways to sum a column in Excel ... how to flip the order of data in an Excel table ... get Word to print single-character fractions ... how to conceal and display hidden text ... adjust the design of the application toolbar.		1589
The AICPA accounting and review services committee releases an interpretation of AR section 100, "Compilation and Review of Financial Statements" (see Official Releases, JofA, Aug.03, page 104), of the AICPA Professional Standards.		75
The AICPA elects former four-term Iowa Governor Terry Branstad one of the three public, or non-CPA, members of its board of directors.		86
The Federal Accounting Standards Advisory Board (FASAB) issues Interpretation no. 6 of Federal Financial Accounting Standards, Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4.		95
The Federal Deposit Insurance Corp. awards a 10-year, $39 million contract to Unisys Corp., which, with the assistance of PricewaterhouseCoopers, Microsoft Corp., EDGAR Online Inc. and other technology companies, will use XBRL (extensible business reporting language) and other tools.		85
The Financial Accounting Foundation (FAF) appointed George J. Batavick, CPA, to a five-year term as a member of the Financial Accounting Standards Board, effective August 1 (www.fasb.org/news/nr071403.shtml).		66
The GAO publishes its fourth revision of Government Auditing Standards (also known as the Yellow Book).		147
The Institute's accounting standards staff releases a technical practice aid (TPA) (www.aicpa.org/download/acct std/tpa_6400_35.pdf) to clarify a reference in paragraph 4.07 of the AICPA Audit and Accounting Guide, Health Care Organizations, to "other-than-temporary impairment" losses.		69
The International Accounting Standards Board (IASB) releases International Financial Reporting Standard (IFRS) 1, First-time Adoption of International Financial Reporting Standards.		94
The international auditing and assurance standards board of the International Federation of Accountants issues an exposure draft (ED) containing a proposed international auditing standard (ISA), Review of Interim Financial Information Performed by the Auditor of the Entity.		93
The section 412(i) retirement alternative: hedging against an uncertain future.	Laffie, Lesli S.	525
The staff of the Governmental Accounting Standards Board (GASB) releases a comprehensive implementation guide covering Statement nos. 3, 9, 10, 14, 25, 26, 27, 31 and 34.		53
The Treasury Department, the Office of Management and Budget and the General Accounting Office--the sponsors of the Federal Accounting Standards Advisory Board (FASAB)--sign a memorandum of understanding giving the board additional input from the federal government's legislative branch by adding a member from the Congressional Budget Office (CBO) (www.fasab.gov/pdf/mou05222003.pdf).		83
The U.S. Office of Management and Budget revises Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.		84
There is art to conducting admission-seeking interviews.	Wells, Joseph T.	3416
To your health: sensible self-care can help CPAs maintain stamina in the run-up to those filing deadlines.	Johnson-Moreno, Heather	2944
Upcoming AICPA conferences.		63