Articles from Journal of Accountancy (November 1, 2009)

Title	Author	Type	Words
"Unforeseen circumstances" exclusion from gain on sale of home: regulations and private letter rulings offer examples of situations the IRS has approved as qualifying for partial exclusion of gain.	Randolph, David W.		2866
Accountable plan reimbursements for tools and equipment.	Styron, W. Joey		609
Application of six-year statute of limitations denied again.	Reichert, Charles J.		832
Auditing at the speed of change: KPMG's chief audit partner talks about the financial crisis and careers within the firm.	Fiore, Joanne	Interview	1017
Balancing governmental budgets: under GASB 54.	Chase, Bruce W.; Montoro, John B.		3458
Court negates tax planning transaction.	Schnee, Edward J.		789
FDIC-insured banks and savings institutions reported an aggregate net loss of $3.7 billion in the second quarter of 2009, an $8.5 billion negative swing from the $4.8 billion profit insured institutions earned in the second quarter of 2008.			563
Final regs issued on e-postcards.			604
First circuit denies Textron work product privilege.			338
Highlights of IFRS research.	Bolt-Lee, Cynthia; Smith, L. Murphy		2988
IRS not limited to three years for FPAA.	Earles, Melanie J.		320
Preparing for the next opportunity: new AICPA chairman says the CPA profession should seize opportunities created by emerging trends.	Lamoreaux, Matthew G.; Bonner, Paul		2099
Qualifying child definition amended.	Hopkins, James M.		521
Salaries a big offset.	Navani, Vinay S.		691
Tax consequences of mortgage discharge.	Smith, Michael M.; Ariail, Donald L.; Evans, Michael		3309
Unrelated child as a qualifying relative.	Hopkins, James M.		848
Where to turn.		Directory	753
Windows 7: is it right for you? Carefully assess your needs, application compatibility and the upgrade process.	Bradley, Susan E.	Product/service evaluation	2810