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Articles from Journal of Accountancy (February 1, 2005)

1-42 out of 42 article(s)
Title Author Type Words
A sneak peek at retirement: www.soa.org. 86
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
Are substitute payments alimony? Reichert, Charles J. 594
Audit committee article ranks first. 104
Compliance news and reviews: www.sarbanes-oxley-forum.com. 104
Deduction for educators reinstated. 118
Directory of AICPA selected services. Directory 701
Exposure drafts outstanding. 1176
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 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
Leave no room for doubt--write it all out. 659
Lottery winnings taxable under foreign treaties. Metrejean, Cheryl T. 965
NASBA: focusing state boards on revitalizing public trust. Haberman, Louise Dratler 699
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 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 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 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
Toyota Prius owners can take clean-fuel deduction. 88
What a governance referee thinks. Hayes, Michael Interview 567
What CPAs are buying now. 130
XBRL revisited: grasp the fundamentals to see how businesses use XBRL today. Gold, Robert J. 979

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