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Articles from Journal of Accountancy (July 1, 2003)

1-44 out of 44 article(s)
Title Author Type Words
A student member's views on the profession. (Letters). Cangemi, Marc 240
According to a tentative FASB decision in April, goods and services received in exchange for all forms of stock-based compensation result in a cost companies should recognize as an expense if they consume such goods and services (www.fasb.org/opening_statement.pdf; www.fasb.org/full_text.pdf). (Financial Reporting). 106
Active management vs. indexing. (Letters). Preston, Robert 540
Auditors don't create corporate environment. (Letters). Coogan, James L. 135
Banker wisdom. (Golden Business Ideas). 122
Beginning July 1, accountants and other professionals who had registered a trademark or service mark before September 30, 2002, can secure a .pro domain name, or Internet address suffix, that exactly matches their registered mark. (Technology). 143
Best sellers. (AICPA). 142
Career advice for young CPAs - success is more art than science. Baldiga, Nancy R. 418
Council endorses ethics proposals; member vote to follow. (Highlights). 422
Deductibility of business aircraft: private planes no longer are a luxury. Flesher, Tonya K. 2568
Deductions for bonus plans: attempting to ensure an accelerated deduction. Laffie, Lesli S. 556
Divorce decree no substitute for Form 8332. Quinn, Tina 777
Do you know where your staffers are? 1 in 3 CPAs is looking for a better job. Berkowitz, Hank 1370
Exposure drafts outstanding. 1725
FASAB issues Statement of Federal Financial Accounting Standards (SFFAS) no. 23, Eliminating the Category National Defense Property, Plant and Equipment. (Government Accounting). 108
FASB issues Statement no. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity (available for download at www.fasb.org/FAS150.shtml), to improve the accuracy of securities issuers' accounting for such financial instruments. (Accounting). 128
Help middle-market companies get funding. 669
Holder cited as outstanding educator. (Inside AICPA). 118
JofA recognizes top authors, including 2002's best. (News Digest). 198
Make Excel a little smarter: teach your spreadsheets some useful tricks. Kelliher, Charles 2307
Meyners pays for performance: changing a compensation system is a sensitive undertaking. Here's how one firm handled it. Brotherton, Phaedra 3414
Mom-and-pop shops: here are 15 tips on how CPAs can best serve and engage small business clients. Telberg, Rick 3265
Montoya recognized for volunteer work. (Inside AICPA). 122
New resources. (AICPA). 117
Official releases: FASB No. 149 ... AICPA Council resolutions. 8851
Online CPE - getting easier all the time: web-based study finally is living up to its potential. Boldt, Margaret N. 3167
Private companies react to Sarbanes-Oxley. (News Digest). 87
Real estate is hot ... don't get burned: how CPAs can help clients survive a tough market. Duffy, Maureen Nevin 4438
Revisiting temporary CFOs. (Letters). McDonald, Paul C. 156
Smart credit moves. (Golden Business Ideas). 104
Smart stops on the web. (The Internet). 678
Taxing the sale of a business. Schnee, Edward J. 630
Technology Q&A: combine data from two cells into one ... Move Internet Explorer's temporary files to a different drive ... Let outlook send your contact data ... Calculate the number of days between dates ... Confirm that numbers match ... Open a screen when you can't access the "handles" ... Enter data into scattered cells ... Retrieve archived data. 1496
Tell us more: customer case research can teach you about your clients and improve business. Berstell, Gerald 2487
The AICPA and the Foundation for Fiduciary Studies release Prudent Investment Practices: A Handbook for Investment Fiduciaries as an advanced reference work for CPA financial planners as well as for practitioners in business and industry serving as trustees and/or members of investment committees. (FYI). 87
The AICPA issues an exposure draft of the privacy framework it developed with the Canadian Institute of Chartered Accountants. (Privacy). 82
The AICPA launches its "audit committee matching system" (ACMS) to foster better communication between Institute members and companies (both public and privately held), not-for-profit entities and other organizations in need of candidates qualified to serve on their boards of directors and audit committees. (Audit). 163
The AICPA, the National Association of State Boards of Accountancy and Prometric, a developer of electronic testing systems, present an online tutorial for the computerized uniform CPA examination (www.cpaexam.org/lrc/exam_tutorial.html). (Professional Issues). 99
The Financial Accounting Foundation (FAF), which funds, oversees and selects the members of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), in April appointed Leslie F. Seidman, CPA, to a three-year term on the board beginning July 1 (www.fasb.org/news/nr042903.shtml). (FYI). 112
The Public Company Accounting Oversight Board (PCAOB) approves a registration system for use by public accounting firms (www.pcaobus.org/rules/Release2003-007.pdf). (Audit). 146
The Public Company Accounting Oversight Board appoints two veteran practitioners to direct its audit oversight and rule-making activities. (FYI). 80
Upcoming AICPA conferences. (AICPA). 86
Upcoming AICPA live Webcasts. (AICPA). 112
Winning mistakes. (Golden Business Ideas). 129

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