Articles from Journal of Accountancy (February 1, 2005)

Title	Author	Type	Words
A sneak peek at retirement: www.soa.org.			86
Accent on performance: www.accenture.com.			64
Accountants practice what they preach.			74
AICPA center for public company audit firms is live online.			610
AICPA conferences 2005.			427
AICPA creates community web site for Personal Financial Planning Services.			724
AICPA issues guide to understanding PCAOB no. 2 for financial managers.		Advertisement	333
AICPA marketing effort wins prizes.			134
AICPA member benefits.		Advertisement	48
An E-BV library: www.willamette.com.			55
Are substitute payments alimony?	Reichert, Charles J.		594
Articles, calculators and tips: www.cpaconnect.com.			61
Audit committee article ranks first.			104
Compliance news and reviews: www.sarbanes-oxley-forum.com.			104
Correction.		Correction Notice	28
CPE self-study ...			68
Deduction for educators reinstated.			118
Directory of AICPA selected services.		Directory	701
EITC assistant available online.			59
Exposure drafts outstanding.			1176
Families first: www.alliance1.org.			62
FASB issued Statement no. 151, Inventory Costs (www.fasb.org/st/index.shtml), an amendment of Accounting Research Bulletin (ARB) no. 43, chapter 4.			110
Firm-and-fixed-plan rule reaffirmed.	Schnee, Edward J.		788
Hedge fund investing: current advice for financial advisers and planners.	Cho, Charles H.		3901
Host a virtual meeting: collaborate with a video link and a whiteboard.	Bryant, Stephanie M.	Product/Service Evaluation	1554
In response to a Treasury Department request for comments.			73
In support of CPA financial planners: the AICPA applauds CPAs' professional and volunteer efforts in their communities.	Melancon, Barry C.		1579
In the public interest, part two: second in a series of interviews with the SEC's Office of the Chief Accountant.	Pickard, Geoff	Interview	1671
Information.			307
Institute honors Roussey.			176
IRS revises OIC form.			118
Is division of an IRA a taxable event?	Reichert, Charles J.		523
Journal of accountancy table of contents: what month and year?			310
Jump-start success: how to set up a world-class internal audit function.	Caplain, Bruce	Cover Story	3391
Keep abreast of new rules: www.sarbanes-oxley.com.			76
Leave no room for doubt--write it all out.			659
Look in your own backyard.			62
Lottery winnings taxable under foreign treaties.	Metrejean, Cheryl T.		965
NASBA: focusing state boards on revitalizing public trust.	Haberman, Louise Dratler		699
Online products.		Advertisement	46
Online web classes: www.w3schools.com.			42
Publications ...			54
Selling to audit committees: to develop opportunities CPAs need to find out exactly what services a committee needs.	Crosley, Gale		2591
Succession-planning dos and don'ts: who will take over when you're ready to retire? If you don't know, it's time to decide.	Dennis, Anita		2403
Technology Q&A.	Zarowin, Stanley		2233
The AICPA Academic and Career Development team created a new reference brochure, Directory of Education and Recruitment Programs, that describes the Institute's programs and services for students and educators.			40
The AICPA launched an online poll that enables members to express their views through April 30, 2005.			49
The Financial Accounting Standards Board (FASB) published Statement no. 123 (revised 2004), Share-Based Payment (www.fasb.org/st/index.shtml), to improve companies' accounting for their equity-based employee compensation agreements.			229
The Governmental Accounting Standards Board (GASB) issued an exposure draft, Accounting for Termination Benefits.			81
The Institute published a series of Statements on Responsibilities (SORs) applicable to any member providing personal financial planning (PFP) services on a full-time, part-time or occasional basis.			79
The International Accounting Standards Board (IASB) issued International Financial Reporting Standard (IFRS) 6, Exploration for and Evaluation of Mineral Resources, which provides the first guidance on accounting for expenditures in this area.			178
The International Federation of Accountants (IFAC) released an exposure draft (ED) and a collection of interviews with practitioners in industry.			108
The IRS issued final rules amending Treasury Department Circular no. 230.			88
The PCAOB proposed rules that identify specific circumstances in which providing tax services impairs auditors' independence.			103
The Public Company Accounting Oversight Board (PCAOB) issued a third set of questions and answers on Auditing Standard no. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements (www.pcaobus.org/standards/staff_questions_and_answers/index.asp).			58
The Securities and Exchange Commission amended its rules to allow certain larger companies an additional year to comply with internal control requirements mandated by section 404 of the Sarbanes-Oxley Act of 2002 (www.sec.gov/rules/final/33-8507.htm).			219
The Securities and Exchange Commission approved the Public Company Accounting Oversight Board's (PCAOB) conforming amendments to its interim standards resulting from the adoption of PCAOB Auditing Standard no. 2.			160
The x factor: www.xbrl.org.			49
Through May 1, 2005, the Institute is accepting applications for committee service from October 2005 through October 2006. service.			61
Toyota Prius owners can take clean-fuel deduction.			88
Upcoming AICPA Conferences.		Calendar	60
Upcoming AICPA Webcasts.		Calendar	57
What a governance referee thinks.	Hayes, Michael	Interview	567
What CPAs are buying now.			130
What makes a leader? When asked what quality is most essential for effective leaders, advertising and marketing executives said.			39
Worth a read: www.businessvalue.com.			47
XBRL International launched a public, Web-based repository (www.xbrl.org/showcase) of feasibility studies and XBRL implementation reports, a resource center containing white papers and other reference materials, and a guide to XBRL products and services.			51
XBRL revisited: grasp the fundamentals to see how businesses use XBRL today.	Gold, Robert J.		979