Articles from Journal of Accountancy (April 1, 2004)

1-69 out of 69 article(s)

Title	Author	Words
A do-it-yourself automated invoicing system: even a CPA with little computer training can build one.	Rose, Jacob M.	1948
A January 2004 Financial Executives International (FEI) survey of more than 300 of its members who work in public companies of all sizes revealed those entities expected to spend more time.		229
A joint effort to fight corporate fraud: CPAs stand as a solid line of defense in thwarting basic accounting fraud.	Telberg, Rick	1983
A tech tools sampler for PFP: planning tools aren't pencils and calculators anymore.	Phelan, Sarah E.	3647
AICPA CPE self-study ...		138
Another way to separate date inside an excel cell.	Zarowin, Stanley	102
Attorney-client privilege: CPAs and the e-frontier; CPAs performing litigation support must be careful not to inadvertently waive privilege.	Placid, Raymond	4567
Auditing in the classroom is changing: the new, computerized CPA exam calls for fresh teaching methods.	Mastracchio, Nicholas J., Jr.	2280
Business bookshelf: Here's a new, dual-volume resource on the practical application of business valuation theories.	Feldman, James	812
Copy print settings in excel worksheets.	Zarowin, Stanley	114
Create multiple versions of a word document.	Zarowin, Stanley	221
E-mail a range of spreadsheet cells.	Zarowin, Stanley	103
Educators: save your receipts.		23
Enhance your Internet speed.	Zarowin, Stanley	307
Ethics interpretation.		424
Exposure drafts outstanding.		1870
For the well-read adviser: www.iijwm.com.		49
Foreign advance-fee scams: there are many variations of these con games.	Wells, Joseph T.	2199
Free sales advice via e-mail: www.askasalespro.com.		63
Get easy access to Outlook's calendar.	Zarowin, Stanley	365
Human resources resources: www.erieri.com.		46
In February the Office of the A Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance Corp. and the Office of Thrift Supervision jointly issued the Interagency Advisory on Accounting for Deferred Compensation Agreements and Bank-Owned Life Insurance.		118
It takes a team to fully serve a client.	Wallach, Lance	405
Ladies, mind your businesses: www.onlinewbc.gov.		42
Learn from younger employees.	Zarowin, Stanley	82
Let them handle it.		47
Link to insurance: www.directoryinsurance.com.		57
Maintain contact with clients year-round: CPAs who want to survive in a turbulent business environment and grow their firms must emphasize maintaining a relationship with existing and potential clients - that means contacting them more than just a few times annually; follow these simple tips to help you stay in touch.		701
Make excel comments less intrusive.	Zarowin, Stanley	142
Mama done tol' you: www.taxmama.com.		67
Melancon to continue at AICPA helm.		200
OPR approved under automatic sanction provision.		168
Prepare to invest: www.palmerstongroup.com.		62
Reminder about tuition breaks.		37
Research and tools for investors: www.morningstar.com/centers/ wealthmgmt.html.		64
Retirement alternatives: www.2young2retire.com.		87
Risk can be a good thing.	Zarowin, Stanley	512
Safety (on the) net: www.marginofsafety.org.		58
SEC postpones internal control deadlines.		158
Service agrees - unmarried parent can claim/waive dependency exemption.	Laffie, Lesli S.	486
Shortcuts.		76
Tell word where you want it to save files.	Zarowin, Stanley	183
The AICPA and five other organizations joined forces to sponsor the Project for Financial Independence, which offers free financial planning advice to individuals in need (www. consultaplanner.org).		179
The AICPA assurance services executive committee and the Canadian Institute of Chartered Accountants' assurance services development board jointly issue a privacy framework (www.aicpa.org/innovation/baas/ewp/ privacy framework.asp).		79
The AICPA establishes an audit committee effectiveness center (www. aicpa.org/audcommetr) that features an online system enabling CPAs to register as potential audit committee members and allowing organizations to search For qualified candidates.		64
The AICPA professional ethics executive committee (PEEC) defers until December 31, 2004, the effective date of its recently established requirement--originally effective September 30, 2003--that a member document in writing his or her understanding with a client regarding all nonattest services to satisfy general requirement no. 3 of Interpretation 101-3, "Nonattest Services," of the AICPA Code of Professional Conduct.		108
The AICPA releases the results of its animal survey to assess the supply of new accounting graduates and public firms' demand for their services (www. aicpa.org/members/div/career/edu/sagd par.htm).		143
The board of trustees of the Financial Accounting Foundation (FAF) appoints Robert H. Attmore chairman of the Governmental Accounting Standards Board (GASB).		77
The Federal Accounting Standards Advisory Board (FASAB) issues Statement of Federal Financial Accounting and Auditing Technical Release 3 (revised), Auditing Estimates for Direct Loan and Loan Guarantee Subsidies under the Federal Credit Reform Act and Technical Release 6.		91
The Federal Deposit Insurance Corp. (FDIC) in January changed its insurance rules for deposits held in connection with a living trust (www.fdic.gov/deposit/deposits/deposit/index.html).		124
The Governmental Accounting Standards Board (GASB) issues a revised exposure draft (ED), Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (www.gasb.org/news/nr020 304.html).		103
The importance of IRD: greater diligence can help CPAs avoid costly tax return omissions.	Leahey, Anne	3642
The Institute, in cooperation with industry experts, has updated and revised illustrative financial statements for banks, savings institutions, credit unions and mortgage companies (in separate versions), which members can find online at www.aicpa.org/ members/div/acctstd/illustrative_fs.asp.		100
The International Accounting Standards Board (IASB) publishes an exposure draft, ED 6, Exploration for and Evaluation of Mineral Resources, which proposes guidance for extractive-industry entities required to comply with international financial reporting standards (IFRS) beginning in 2005 (www.iasb.org/uploaded_files/documents/8_38_ed6.pdf).		96
The International Federation of Accountants' public sector committee (PSC) issues two invitations to comment on government financial reporting issues (www.ifac.org/store). One, Accounting for Social Policies of Governments, focuses on governments' accounting for pensions, unemployment insurance and other social benefits they provide to individuals and organizations.		95
The IRS adds to its Web site a section on abusive tax shelters, which unscrupulous promoters sometimes persuade employee retirement plan administrators to use (www.irs.gov/retirement/article/0,,id= 118821,00.html).		133
The IRS in February began sharing with tax authorities in 45 states, the District of Columbia and New York City information on more than 20,000 taxpayers engaged in abusive practices (www.irs.gov/newsroom/article/0,,id=120343,00.html).		96
The rich truly are different: very wealthy clients have special goals and objectives.	Harrington, Cynthia	3451
The SEC appoints Andrew D. Bailey Jr. its deputy chief accountant.		55
The SEC changed--and proposed further modifications to--its mutual fund rules and forms (www.sec.gov/ news/press/2004-16.htm).		121
The Treasury Department and the IRS request comments on a draft of a proposed Schedule M-3, Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More (www.irs.gov/businesses /corporations/article/0,,id=119992,00.html), for use by certain corporate taxpayers filing Form 1120, U.S. Corporation Income Tax Return.		128
Tips for working with female clients: women approach investing differently from men.	Duffy, Maureen Nevin	2288
Truth and transparency: the federal government's financial condition and fiscal outlook; America needs to understand the nature and magnitude of a daunting challenge.	Walker, David M.	3634
Upcoming AICPA Conferences.		66
Upcoming AICPA Webcasts.		79
Valuing a private annuity.	Schnee, Edward J.	607
Wealth management resources: www.aequuswealth.com.		53
What CPAs are buying now.		143
Wisdom on password risk.	Zarowin, Stanley	132