Articles from Journal of Accountancy (July 1, 2009)

Title	Author	Type	Words
A fresh approach for compilation and review.	Ratcliffe, Thomas A.; Landes, Charles E.; Glynn, Michael P.		4221
Accounting for emissions: emerging issues and the need for global accounting standards.	Fornaro, James M.; Winkelman, Kenneth A.; Glodstein, David		3667
Correcting FICA errors.	Nevius, Alistair M.		689
Due diligence on a QI: as the financial press focuses on Bernard Madoff and other Ponzi schemes, recent investor losses approaching $1 billion by the failure of qualified intermediaries have gone relatively unnoticed. Qualified intermediaries, or QIs, facilitate tax-deferred exchanges of like-kind property under section 1031 of the Internal Revenue Code.	Deans, Donald M.		542
Economic optimism improved in Q2 among C-suite CPAs.	Pinkston, Megan		715
FBAR disclosure questions answered.	Bonner, Paul		851
Nichols and JPMS Cox receive public service awards.			379
Password management strategies for safer systems: foil hackers. Strengthen and protect your systems' passwords.	Leon, James F.		2794
QI no cure for related-party deal.	Reichert, Charles J.		863
Self-employment or other income?	Spiesz, Jennifer; Harter, Charles		691
Statement No. 56 of the Governmental Accounting Standards Board - codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards.			2382
Supercharge your excel sum operations: add data by up to 30 criteria.	Kern, J.D.		2087
The last word.	McNeill, Mackey		695
Time limit for equitable relief struck down, de novo standard applied.	Schnee, Edward J.		1186
Tom Ridge: dive deep to anticipate enterprise risks.	Lamoreaux, Matthew G.	Interview	1326
Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses.	Ransome, Justin P.; Satchit, Vinu		3968