Articles from Journal of Accountancy (June 1, 2004)

1-49 out of 49 article(s)

Title	Author	Type	Words
A benefit for small businesses.			62
A compliant site.			52
Acquiring contingent liabilities.	Schnee, Edward J.		1021
Advise businesses on external IT resources: help clients and employers find the best IT vendors - when needed.	Tie, Robert		3099
AICPA conferences 2004.			508
AICPA CPE self-study ...		Advertisement	122
AICPA Publication ...		Advertisement	50
Another Web resource for CPA exam candidates.			79
Best sellers.		Advertisement	142
Big ideas for little companies.			53
Directory of AICPA selected services.			703
Enterprising views of risk management: businesses can use ERM to manage a wide variety of risks.	Banham, Russ		3651
Exposure drafts outstanding.			1775
FASAB ED would step up cost measures.			108
Foster good (business) karma. (General Interest Sites)).			31
Free service listings.			62
From the tax adviser: time to distribute corporate earnings? Taking advantage of the lower tax rate on dividends received.	Laffie, Lesli S.		547
Golden business ideas.	Zarowin, Stanley		557
Good relations breed contentment.			69
Help companies assess their internal audit needs.			626
Marketing materials and malpractice exposure: advertise what you're qualified to do, not more.	Wolfe, Joseph		2888
New federal rules revise overtime limits.			338
Not-for-profits say not for us.			83
Official releases: revisions to council resolutions.			464
PCAOB establishes advisory group.			142
Rethink business processes.			146
Rise in number of female execs.			46
Risky business.			57
Sarbanes-Oxley Act/PCAOB implementation central.			62
Should you upgrade to Microsoft Office 2003? The answer depends on how you use the Office suite now and how you want to use it in the future.	McCall, John D.	Product/Service Evaluation	2210
Six practitioners begin two-year terms this month as professional accounting fellows in the SEC's Office of the Chief Accountant.			150
Small firms: think big! More work at large firms means more opportunity for smaller ones.	Dennis, Anita		2204
Stories to inspire.			61
Technology Q&A: activate Microsoft's firewall to protect against hackers ... Transmit oversize files via the Internet ... Customize Excel's gridline color ... Add an easily accessible check mark ... To buy a new computer or not? That's the question.	Zarowin, Stanley		1751
The AICPA in May released a practice aid, Valuation of Privately-Held-Company Equity Securities Issued as Compensation, that provides useful information on measuring the cost of such transactions and properly reflecting them in company financial statements.			50
The Federal Financial Institutions Examination Council (FFIEC) in March issued the Retail Payment Systems Booklet, which contains revised guidance for examiners, financial institutions and technology service providers on risks associated with retail payment systems (www.ffiec.gov/ffiecinfobase/html_pages/it_01.html).			121
The General Accounting Office (GAO) in March issued a clarification (www.gao.gov/govaud/cpeamend.htm) of its earlier issued requirement.			139
The International Accounting Standards Board (IASB) in March issued international financial reporting standards (IFRS) 3, Business Combinations; 4, Insurance Contracts; and 5, Non-current Assets Held for Sale and Discontinued Operations (http://shop.iasb.org.uk/cmt/0001.asp).			166
The International Federation of Accountants (IFAC) in March issued Anti-Money Laundering--2nd Edition, a paper addressing the profession's role in detecting money laundering and implementing controls to prevent it. The publication, which includes a compendium of relevant guidance, is available free of charge from IFAC at www.ifac.org/Store/Details.tmpl?SID=10 1043515678981.			61
The PCAOB appointed Claudius B. Modesti director of investigations and enforcement in May.			29
The Public Company Accounting Oversight Board established the Office of Internal Oversight and Performance Assurance in March (www.pcaobus.org/pcaob_news_2004-03-17.asp).			44
The SEC issued a proposal to amend its requirements relating to rule changes requested by self-regulatory organizations (SROs), such as the securities and commodities exchanges (www.sec.gov/rules/proposed/34-49505.htm).			82
The Team Approach to Tax, Financial & Estate Planning.	Wallach, Lance	Book Review	550
The Treasury Department and the IRS issued guidance on health savings accounts (HSAs) (www.treas.gov/press/releases/js1278.htm) to increase health insurance-plan designers' and consumers' understanding of the IRS rules governing such plans.			90
The Treasury Department's Financial Crimes Enforcement Network (FinCEN) in April proposed changes to its current Form 105, Report of International Transportation of Currency and Monetary Instruments (www.fincen.gov/cmirforms60-day.pdf).			95
Tips for the Sarbanes-Oxley learning curve: the act has brought more complexity to firm management; here's some broad-based help.	McCarthy, Ed		3805
Upcoming AICPA Conferences.		Advertisement	27
Upcoming AICPA Webcasts.		Advertisement	74
Webcasts, white papers and more IT content.			65