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Online Issues > July 2007 > 2007 JofA Index Jan-Jun
Index to volume 203
January 2007 to June 2007
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Subject Headings in the Index
Auditing
Assessing and Responding to
Risks in a Financial Statement Audit: Part II. Fogarty, John A.;
Graham, Lynford; Schubert, Darrel R. January, p. 59.
Bonds
TIPS and CIPS. Boes, Richard
F.; Plewa, Franklin J.; Bezik, Mark. January, p. 45.
Business &
Industry
Bridging the Culture GAAP.
(Sidebar) Lamoreaux, Matthew G. February, p. 42.
Found in Translation.
Sorensen, Susan M.; Kyle, Donald L. February, p. 38.
——
Internal Control Guidance:
Not Just a Small Matter. Rittenberg, Larry E.; Martens, Frank;
Landes, Charles E. March, p. 46.
——
S Corporation Update.
Godfrey, Howard. April, p. 57.
——
Value Proposition.
Mastracchio, Nicholas J., Jr. June, p. 82.
Business Valuation
Valuing Preferred Stock.
Miller, Scott E. February, p. 55.
——
Intangible Value:
Delineating Between Shades of Gray. Olsen, Marc G.; Halliwell,
Michael. May, p. 66.
Valuing Intangible
Assets—a Fast-Growing, Demanding Niche. (Sidebar) Gray,
Robert P. May, p. 68.
Careers
Place a Bet on Gaming.
Rosen, Cheryl. June, p. 56.
Checklist
New Rules for Donations.
Capin, Gregory B. January, p. 30.
——
Automate Your Internal
Controls. Lanza, Richard B. February, p. 30.
——
School Your Clients to Stop
Theft. LaRosa, Leon A. Jr. March, p. 26.
——
Market Every Day (in Every
Way). Blum, Sidney A. April, p. 30.
——
Dirty Little Secrets of
401(k) Plan Fees. Weber, Ken. May, p. 34.
——
Help Prevent Identity Theft.
June, p. 30.
Compensation
A Road Map for Share-Based
Compensation. Leahey, Anne L.; Zimmermann, Raymond A. April, p.
50.
Frontline Reaction to FASB
123(R). Balsam, Steven; O’Keefe, Sebastian; Wiedemer, Mark
M. April, p. 54.
Employee Benefits
Taking Stock of ESPPs.
Farmer, Timothy A.; Geisler, Gregory G. May, p. 44.
Time to Rethink Your 401(k)
Plan? Oates, Nancy E.; Brown, Cynthia B. May, p. 50.
Estate Services
CPAs as Trust Protectors.
Allmon, Michael B. March, p. 42.
Financial Reporting
Changes in Accounting for
Changes. Hall, Jack O.; Aldridge, C. Richard. February, p. 45.
——
A Road Map for Share-Based
Compensation. Leahey, Anne L.; Zimmermann, Raymond A. April, p.
50.
Frontline Reaction to FASB
123(R). Balsam, Steven; O’Keefe, Sebastian; Wiedemer, Mark
M. April, p. 54.
——
Avoiding FASB 123(R)
Pitfalls. Randolph, David. May, p. 74.
Extraordinary Items Share
Exclusive Company. Henry, Theresa F.; Holtzman, Mark P. May, p.
80.
Perfect Storm Prompts
Changes in Pension Accounting. Miller, Paul B.W.; Bahnson, Paul
R. May, p. 36.
——
Closing the Gaps in GAAP.
Shoulders, Craig D.; Freeman, Robert J. June, p. 62.
IFRS: Coming to America.
Gill, Lawrence M. June, p. 70.
ROI on XBRL. Stantial, John.
June, p. 32.
Two Years and Counting.
Scarborough, Kathryn E.; Taylor, Mark H. June, p. 74.
Fraud
What Is Your Fraud IQ?
Wells, Joseph T. May, p. 64.
——
Flexing Your Super Financial
Sleuth Power. Lehman, Mark; Watson, Marcia Weidenmier; Jones,
Tim. June, p. 50.
General Interest
Going Global. (Graphic)
January, p. 19.
Highlights. January, p. 10.
News Digest. January, p. 19.
Our Last Word: JofA
Editorial and Design Team. January, p. 100.
——
Heart of the Matter?
(Graphic) February, p. 20.
Highlights. February, p. 10.
How Much Is Too Much?
(Graphic) February, p. 17.
News Digest. February, p.
17.
The Last Word: Michael C.
Paterno. Bonner, Paul. February, p. 104.
What’d He Say?
(Graphic) February, p. 20.
——
Corporate Concerns.
(Graphic) March, p. 19.
Cost of Finance Operations
Drops. (Graphic) March, p. 16.
Happy to Stay Put. (Graphic)
March, p. 18.
Highlights. March, p. 10.
News Digest. March, p. 16.
The Last Word: Kevin Cook.
Lamoreaux, Matthew G. March, p. 100.
——
Efficiency in Neutral.
(Graphic) April, p. 18.
Highlights. April, p. 12.
Investment Wallets Bulging.
(Graphic) April, p. 14.
News Digest. April, p. 14.
The Answer Is Simple.
(Graphic) April, p. 15.
The Last Word: Mike Liberti.
Bonner, Paul. April, p. 104.
——
A Matter of Perspective.
(Graphic) May, p. 23.
Golden Girls? (Graphic) May,
p. 20.
Highlights. May, p. 12.
News Digest. May, p. 20.
Nonprofits React to
Corruption. (Graphic) May, p. 24.
T-H-A-N-K Y-O-U Spells
Motivation. (Graphic) May, p. 21.
The Last Word: Steve Taylor.
Bonner, Paul. May, p. 116.
——
Breaking the One-Page
Barrier. (Graphic) June, p. 19.
Financial Sophistication
Fluctuates With Age. (Graphic) June, p. 20.
Highlights. June, p. 12.
News Digest. June, p. 19.
The Last Word: Ruben Davila.
Rosen, Cheryl. June, p. 120.
Government
Closing the Gaps in GAAP.
Shoulders, Craig D.; Freeman, Robert J. June, p. 62.
Headliner Q&A
“Getting It
Right”: Christopher Cox. Pickard, Geoffrey. March, p. 28.
In Our Opinion
Improving CEO-Speak.
Amernic, Joel; Craig, Russell. January, p. 65.
In Practice
Mining Audit Research.
Bolt-Lee, Cynthia. April, p. 68.
Inside AICPA
Mares Earns Top Tax Honors.
January, p. 78.
Two Win Institute’s Top
Citation. January, p. 78.
——
Awards for Public Service.
February, p. 76.
Brackens Is New
Vice-President. February, p. 76.
Hoffman Receives Special
Recognition Award. February, p. 77.
O’Dell to Chair Private
Company Financial Reporting Committee. February, p. 76.
——
AICPA Board Commends Hero.
May, p. 102.
AICPA Honored for Training
Programs. May, p. 102.
“Feed the Pig”
Wins Communicator Awards. May, p. 102.
Professor Receives Lifetime
Contribution Award. May, p. 102.
International
Bridging the Culture GAAP.
(Sidebar) Lamoreaux, Matthew G. February, p. 42.
Found in Translation.
Sorensen, Susan M.; Kyle, Donald L. February, p. 38.
——
IFRS: Coming to America.
Gill, Lawrence M. June, p. 70.
Legal Update
AICPA Files Briefs in
Securities and Malpractice Cases. Miller, Richard I. April, p.
32.
Letters
Beyond the Standards.
(Letters) Klick, Robert C. January, p. 12.
One Space or Two? (Letters)
Course, Cynthia L. January, p. 12.
——
Author’s Reply.
(Letters) Sorensen, Susan M. April, p. 13.
Lost in the Crowd. (Letters)
Sacks, Steven E. April, p. 13.
Style Over Substance?
(Letters) Olson, Donald H. April, p. 13.
The Case for Paperless
Reports. (Letters) Johnson, Matthew R. April, p. 13.
——
Author’s Reply.
(Letters) Porcaro, Gregory A. May, p. 14.
Author’s Reply.
(Letters) Sparks, H. Charles. May, p. 14.
Double-Check Requirements.
(Letters) Smith, Denise. May, p. 14.
More Ways in the Maze.
(Letters) Senathi, Nanda. May, p. 14.
Perhaps Not Home Free.
(Letters) Christofely, George M. May, p. 14.
Official Literature
Exposure
Drafts Outstanding. January, p. 82.
——
Exposure Drafts Outstanding. February, p. 79.
——
Exposure Drafts Outstanding. March, p. 83.
——
Exposure Drafts Outstanding. April, p. 89.
——
Exposure Drafts Outstanding. May, p. 105.
——
Exposure Drafts Outstanding. June, p. 103.
Official Releases
FASB
Statement no. 158, Employers’ Accounting for Defined
Benefit Pension and Other Postretirement Plans. January, p.
85.
——
Ethics Interpretation. February, p. 91.
GASB Statement no. 49, Accounting and Financial Reporting for
Pollution Remediation Obligations. February, p. 81.
SAS no. 113, Omnibus—2006. February, p. 88.
SSAE no. 14, SSAE Hierarchy. February, p. 90.
——
SAS no. 114, The Auditor’s Communication With Those
Charged With Governance. March, p. 85.
SSARS Interpretation no. 28 of AR Section 100, Statement on
Standards for Accounting and Review. March, p. 93.
——
FASB Statement no. 159, The Fair Value Option for Financial
Assets and Financial Liabilities (Including an Amendment of FASB
Statement no. 115). April, p. 92.
——
SSARS Interpretation no. 29 to AR Section 100, Compilation
and Review of Financial Statements. May, p. 110.
——
SAS Interpretation of AU Section 330, The Confirmation
Process. June, p. 106.
Personal Financial
Planning
Home Free. Weathers, Pamela
S.; Havens, Jason E. January, p. 40.
Sell Financial Products
Wisely. Sardis, Anthony; Mendlowitz, Edward. January, p. 51.
TIPS and CIPS. Boes, Richard
F.; Plewa, Franklin J.; Bezik, Mark. January, p. 45.
Worries About Inflation.
(Sidebar) Cobos, Raymond. January, p. 49.
——
Roths on the Rise. (Sidebar)
Bonner, Paul. February, p. 65.
Starting Out on the Right
Foot. (Sidebar) Grant, Randi K. February, p. 66.
To Roth or Not to Roth?
Chesser, Delton L.; Davis, Charles E.; Thomasson, Timothy S.
February, p. 64.
——
Choose the Right Health Care
Account. Siegel, Bart H. March, p. 58.
——
Taking Stock of ESPPs.
Farmer, Timothy A.; Geisler, Gregory G. May, p. 44.
Practice Development
Sell Financial Products
Wisely. Sardis, Anthony; Mendlowitz, Edward. January, p. 51.
——
CPAs as Trust Protectors.
Allmon, Michael B. March, p. 42.
Help Clients Get Government
Contracts. Sparks, H. Charles; Wichmann, Henry. March, p. 32.
——
Build, Buy (or Sell)? Ezell,
John R. April, p. 34.
Structuring for Growth.
McCarthy, Ed. April, p. 38.
——
Place a Bet on Gaming.
Rosen, Cheryl. June, p. 56.
Practice Management
Economics of Scale. (Case
Study) Lacher, Carl J. March, p. 36.
——
Talent-Tempting Web Sites.
Gladen, Paul; Beed, Teresa. April, p. 42.
Tips for a New Managing
Partner. (Sidebar) Rosenberg, Marc. April, p. 40.
Professional Issues
Barriers to Mobility: A
Crisis for Many CPAs. Voynich, Scott. April, p. 46.
Reviews
Business Bookshelf.
Shildneck, Barbara J. January, p. 75.
——
Effective Websites for
CPAs: Grow Your Practice and Profits. Overcash, Loanna. May,
p. 100.
More Than a Numbers
Game: A Brief History of Accounting. Rosen, Cheryl. May, p.
100.
Optimizing Company Cash:
A Guide for Financial Professionals. Bonner, Paul. May, p.
101.
Software
Get Ready for Vista.
Johnston, Randolph P. May, p. 54.
Special Report
A Glimpse of the Future.
January, p. 43.
AICPA and ACFE Join Forces
to Prevent Fraud. (Sidebar) January, p. 32.
Worldwide: Looters Have a
Foothold. Black, William K. January, p. 32.
Tax
Denial of Contingent
Liability Loss Deduction. (Tax Case) Schnee, Edward J. January,
p. 67.
Does Your Car Qualify?
(Graphic) January, p. 67.
E-Filers Get Fastest
Refunds. (Graphic) January, p. 67.
Estate Tax Rate Falls.
(Graphic) January, p. 68.
Home Free. Weathers, Pamela
S.; Havens, Jason E. January, p. 40.
Kiddie Tax Changes Result in
Financial Aid Traps. (From the Tax Adviser) Laffie, Lesli S.
January, p. 70.
Offers in Compromise Are
Reviewable. (Tax Case) Brown, Michael H. January, p. 69.
Uncle Sam Grants Wishes.
(Graphic) January, p. 68.
Value-Added Payment Receipt
Not Deferral. (Tax Case) Brown, Michael H. January, p. 68.
——
America’s Growth Spurt.
(Graphic) February, p. 69.
Automatic Enrollment Rules
for 401(k) Plans. (From the Tax Adviser) Laffie, Lesli S.
February, p. 68.
Clear Reflection of Income.
(Tax Case) Schnee, Edward J. February, p. 69.
Early Distributions from
Inherited IRAs. (Tax Case) Reichert, Charles J. February, p. 69.
E-Filers Get on Board.
(Graphic) February, p. 70.
Roths on the Rise. (Sidebar)
Bonner, Paul. February, p. 65.
Taxing Damages for Emotional
Distress. (Tax Case) Mannino, Laura Lee. February, p. 70.
To Roth or Not to Roth?
Chesser, Delton L.; Davis, Charles E.; Thomasson, Timothy S.
February, p. 64.
——
Choose the Right Health Care
Account. Siegel, Bart H. March, p. 58.
CPAs Volunteering at
Nonprofits. (From the Tax Adviser) Laffie, Lesli S. March, p. 70.
Credit Counselors Fail.
(Graphic) March, p. 73.
Full Deduction on Meal
Reimbursements. (Tax Case) Fesler, R. Dan; Maples, Larry. March,
p. 74.
Loan Premium Not Liability.
(Tax Case) Schnee, Edward J. March, p. 72.
On the Line for a Phone Tax
Refund? (Tax Brief) March, p. 72.
Personal Loan Guarantee Not
Basis. (Tax Case) Reichert, Charles J. March, p. 73.
Price Trumps Unit. (Graphic)
March, p. 72.
The Choice-of-Entity Maze.
Porcaro, Gregory A. March, p. 64.
——
Beating the Clock on
Refunds. (Tax Case) Schnee, Edward J. April, p. 78.
City Dwellers Pay the Price.
(Graphic) April, p. 80.
Energy-Efficient Commerical
Buildings Deduction. (From the Tax Adviser) Laffie, Lesli S.
April, p. 76.
IRS Scores Victory Over
Alleged Tax Shelter. (Tax Case) Stampfli, Matt; Pulliam, Darlene.
April, p. 78.
Many Happy Returns.
(Graphic) April, p. 78.
More Choices Than Ever.
(Graphic) April, p. 79.
S Corporation Update.
Godfrey, Howard. April, p. 57.
Taxing International
Transactions: A World of Difference. (Tax Practice Corner)
Sorensen, Susan M. April, p. 74.
Value Gifts on the Date
Given. (Tax Case) Rider, Gary D.; Pulliam, Darlene. April, p. 79.
——
35% Flat Tax Hits Non-CPAs.
(Tax Case) Gilman, Jeffrey. May, p. 92.
AICPA Criticizes Tax
Patents. (Tax Brief) May, p. 90.
Avoiding FASB 123(R)
Pitfalls. Randolph, David. May, p. 74.
Collect Call. (Line Item)
May, p. 92.
Cost of Ownership. (Graphic)
May, p. 91.
E-Filing Lags. (Line Item)
May, p. 92.
Horse Sense Applied to
Startup. (Tax Case) Reichert, Charles J. May, p. 90.
In the Line of Duty. (Tax
Case) Stuart, Gloria; Metrejean, Cheryl T. May, p. 91.
Incentives for Businesses in
Distressed Communities. (From the Tax Adviser) Laffie, Lesli S.
May, p. 88.
IRS Directors
“Own” Shelters. (Tax Brief) May, p. 90.
IRS Lost and Found.
(Graphic) May, p. 90.
IRS, B&D Tool Up for
Trial. (Tax Case) Cooley, Karen M.; Pulliam, Darlene. May, p. 91.
Pay Upfront on OICs. (Line
Item) May, p. 92.
Whistleblowers Wanted. (Tax
Practice Corner) Scott, Paul D. May, p. 86.
——
AICPA Criticizes Foreign
Currency Regs. (Line Item) June, p. 92.
CPAs Prescribe AMT Relief.
(Tax Brief) June, p. 90.
Determining Basis for
Gambling Losses. (From the Tax Adviser) Laffie, Lesli S. June, p.
94.
E-Filing Surges. (Line Item)
June, p. 92.
Heavy Price for Ignoring
Levy Notice. (Tax Case) Gilman, Jeffrey. June, p. 91.
IRS Targets Foreign Tax
Credit Generators. (Tax Brief) Thomas, Bob; Pulliam, Darlene.
June, p. 90.
New Law Provides AMT Relief.
(Tax Practice Corner) Giordano, Diane. June, p. 88.
No Penalty for BLIPS. (Tax
Case) Schnee, Edward J. June, p. 90.
Report Says IRS Fails to
Protect Sensitive Data. (Line Item) June, p. 92.
States Bank on Businesses.
(Graphic) June, p. 91.
Tax Groups Counteract
Internal Pressure. (Graphic) June, p. 90.
Whose Fraud? (Tax Case)
Schnee, Edward J. June, p. 91.
Technology
Smart Stops on the Web.
Nolan, Vince. January, p. 29.
Technology Q&A. Zarowin,
Stanley. January, p. 72.
——
Smart Stops on the Web.
Nolan, Vince. February, p. 29.
Technology Q&A. Zarowin,
Stanley. February, p. 73.
What’s Hot, Cool and
Very Useful. Zarowin, Stanley. February, p. 60.
——
Smart Stops on the Web.
Nolan, Vince; Rasmus, Amelia. March, p. 25.
Technology Q&A. Zarowin,
Stanley. March, p. 76.
——
Smart Stops on the Web.
Rasmus, Amelia. April, p. 29.
Talent-Tempting Web Sites.
Gladen, Paul; Beed, Teresa. April, p. 42.
Technology Q&A. Zarowin,
Stanley. April, p. 82.
——
Get Ready for Vista.
Johnston, Randolph P. May, p. 54.
Smart Stops on the Web.
Pinkston, Megan. May, p. 33.
Technology Q&A. Zarowin,
Stanley. May, p. 96.
——
Flexing Your Super Financial
Sleuth Power. Lehman, Mark; Watson, Marcia Weidenmier; Jones,
Tim. June, p. 50.
ROI on XBRL. Stantial, John.
June, p. 32.
Smart Stops on the Web.
Pinkston, Megan. June, p. 29.
Technology Q&A. Zarowin,
Stanley. June, p. 96.
Technology Workshop
Navigate Speedily in Excel
Data. Severson, James T. January, p. 56.
——
The Power of Arrays.
Goldwater, Paul; Fogarty, Timothy. March, p. 52.
——
Spyware Protection. Davis,
James P. April, p. 65.
Surf Safely. Leon, James F.
April, p. 62.
——
Collaborate on the Web.
Cong, Yu; Du, Hui. June, p. 48.
Remote Assistance.
Petravick, Simon; Troutman, Coleen S.; Schroeder, W. Peter. June,
p. 40.
Stay Connected on the Road.
Jennings, Bob. June, p. 36.
Top Line
A Sarbanes-Oxley Meditation.
Habbart, Dan. January, p. 16.
Cities Creating New Jobs.
January, p. 16.
Directors’ Pay Up 14%.
January, p. 17.
Help for Small Companies.
January, p. 16.
Johannes Nider Quote.
January, p. 14.
No “Irrational
Exuberance” for Sarbox. January, p. 17.
Online Banking Drops Off.
January, p. 14.
Paperless Reports Shunned.
January, p. 14.
Retirement Expectations
Changing. January, p. 14.
States With Favorable
Business Tax Climates. January, p. 17.
Taking Things Literally.
Saint, P. Jenice. January, p. 17.
Time Pressures Rise.
January, p. 16.
Untouchable Offenders.
January, p. 15.
What’s on Your PCs?
January, p. 15.
——
A Peck of Jalapenos. Rosen,
Cheryl. February, p. 13.
A Student Threepeat. Rosen,
Cheryl. February, p. 12.
Back to School. Rosen,
Cheryl. February, p. 15.
Beware the Blog. February,
p. 12.
Bookmarks. Hayes, Michael.
February, p. 13.
Bringin’ Home the
Bacon. February, p. 14.
Countries for Easy Tax
Filing. February, p. 13.
Five Financial Concerns of
Your Affluent Clients. February, p. 14.
Jackie Mason Quote.
February, p. 12.
Partners Pose Info Security
Risk. February, p. 15.
Stay on Track. February, p.
15.
Staying Power. February, p.
14.
The Paycheck Doesn’t
Lie. February, p. 14.
——
A Matter of Perspective.
March, p. 13.
Data Point: $190,000. March,
p. 14.
But Does God Believe in
Money? March, p. 12.
Four Key Indicators Pointing
to Promotion. March, p. 15.
I’ll Raise You One.
March, p. 14.
Mark of a Good Manager.
March, p. 13.
Missing the Train. March, p.
15.
Most Audit Committees Still
Lack Accountants. March, p. 14.
Red Tide Rising. March, p.
12.
States With the Fastest
Growth Rates for Majority Women-Owned Firms. March, p. 14.
Taking Security Into Your
Own Hands. March, p. 13.
Top Five Influences on
Business Ethics. March, p. 15.
Warren Buffett Quote. March,
p. 12.
Workers Tune In. March, p.
15.
——
Asia Leads World in
Optimism. April, p. 22.
Back to School. April, p.
20.
Corporate Shields. April, p.
23.
Data Point: 80.4. April, p.
21.
Everyone Has Something to
Learn. April, p. 23.
Hire Me! April, p. 21.
Hot Jobs. April, p. 22.
How Low Can They Go? April,
p. 22.
Report Sheds Light on IPO
Market. April, p. 23.
Showing the Way. April, p.
20.
Small Business Shuns Outside
Financing. April, p. 23.
The Best-Laid Plans. April,
p. 20.
Ways to Minimize Stress.
April, p. 21.
——
A Taxing Workload. May, p.
19.
Catching the Auditor’s
Eye. May, p. 17.
Credit Security Benefits
All. May, p. 17.
Data Point: 70. May, p. 19.
Extreme Retirement Makeovers
in the Forecast. May, p. 16.
Halt Pre-Approved Chaos.
May, p. 18.
Happy Customers Open Their
Wallets. May, p. 18.
Majority Voting Now in
Majority. May, p. 16.
New Era of Performance
Standards. May, p. 19.
Nigerian Scammers 1, County
Treasurer 0. Wells, Joseph T. May, p. 18.
Optimistic Executive
Outlook. May, p. 19.
Unwavering. May, p. 16.
Want to Teach? It’s
Easier Now. May, p. 17.
——
Banks Push Tech Initiatives.
June, p. 17.
Collaborative Fraud Networks
on the Rise. June, p. 17.
Data Point: 84. June, p. 16.
Firms Not Planning for
Booming Retirements. June, p. 14.
Managers’ Reputations
Outshine Execs’. June, p. 15.
Money Talks. June, p. 14.
Performance Dashboards
and Analysis for Value Creation. Bonner, Paul. June, p. 16.
Roundup Edition. Wells,
Joseph T. June, p. 17.
Shunning Spam. June, p. 16.
Technology Boosts
Counterfeit Circulation. June, p. 15.
The Accounting Allure. June,
p. 14.
Use Power Efficiently at the
Office. June, p. 15.
Washington Report
How Will Democratic Control
of Congress Affect You? Peterson, Mark. February, p. 22.
——
Summits Address Capital
Market Concerns. Overcash, Loanna. May, p. 31.
——
Stakes Increase as
High-Profile Bills Move Through. June, p. 26.
Worth Repeating
A United Profession,
Takin’ Care of Business. Williamson, Jimmy. February, p. 33.