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Articles from Journal of Accountancy (January 1, 2009)

1-21 out of 21 article(s)
Title Author Type Words
AICPA ... where to turn. Directory 696
Annuities and the other side of the retirement savings coin: help your clients achieve their financial goals for their golden years. Marcus, Richard E.; Janken, Glen 2782
CFC credit rules eased. Sherr, Eileen Reichenberg 306
Congress extends, amends research credit. Nevius, Alistair M. 591
Exercising leadership. Almonte, Ernie 2293
Financial reporting for real estate: will FASB 157 achieve a higher and better use? Gottlieb, Steven; Meulmeester, Robert; Bohlin, Matthew 3229
Medical residents not subject to FICA. Earles, Melanie J. 513
Nine lives for Ohio's CAT? Bonner, Paul 434
No good deed goes unpunished. Reichert, Charles J. 641
Plan design in the balance: weighing the pros and cons of cash balance plans. Berry, Raymond D. 2051
Preventing identity theft throughout the data life cycle. Prosch, Marilyn 3560
Quick points on prenups: premarital agreements (also known as prenuptial agreements, or "prenups" for short) involve elements of estate planning and divorce law. And because such agreements can center on finances and taxes, accountants should be aware of how they operate. Schoenmeyer, Joel A. 635
Recoverability of equity-based compensation deferred tax assets. Mullen, Elizabeth; Gingliano, Greg 1264
Social Security for two: CPA personal financial advisers should run the numbers on Social Security, and for their married clients, that goes double. Thomas, Francis C. 2932
Statement of federal financial accounting standards 33-pensions, other retirement benefits, and other postemployment benefits: reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. 4886
Stock loan treated as sale. Thompson, Steven C.; Severano, Robert L. 756
The AICPA's Auditing Standards Board issued two final standards on internal control. 300
The confirmation process: auditing interpretations of AU section 330. 1131
The death of LIFO? changing inventory method requires managing the accounting-tax differences. Bloom, Robert; Cenker, William J. 2399
The last word. Bonner, Paul 690
VEBA's excess set-aside is UBI. Schnee, Edward J. 598

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