WORTH
REPEATING
A United
Profession, Takin’ Care of Business
by
Jimmy Williamson
By working together and focusing on core values
and the mission of serving the public interest, CPAs can
achieve something great, says the AICPA’s board chair.
 For all
CPAs.
INTERNATIONAL
Found in
Translation
by
Susan M. Sorensen and Donald L. Kyle
It’s
a small world. Globalization is now a
reality for U.S. companies of all
sizes—and CPAs need to understand
how to interpret financial statements
from foreign countries.
For CPAs in business
and industry.
ARTICLES
FINANCIAL REPORTING
Changes in
Accounting for Changes
by
Jack O. Hall and C. Richard Aldridge
A
recent FASB pronouncement provides
companies with new rules for dealing with
accounting changes and error corrections
that arise in the financial reporting
process. Statement no. 154, Accounting
Changes and Error Corrections, should
result in increased consistency and
comparability in handling changes.
For CPAs who prepare
or audit financial statements.
BUSINESS
VALUATION
Valuing Preferred
Stock
by
Scott E. Miller
Preferred
stock, once the province of only large
companies, is now a feature of small to
midsize privately held companies.
CPA/ABVs and other valuation analysts who
encounter preferred stock less often than
common stock will learn useful
information about proper methods for
valuing it in this article.
For CPAs consulting to or
employed by small or midsize private
companies.
TECHNOLOGY
What’s Hot,
Cool and Very Useful
by
Stanley Zarowin
This
article presents a broad collection of
the latest hardware and
software—plus strategy tips to keep
your computer safe, clean and effective.
For all CPAs.
PERSONAL
FINANCIAL PLANNING/TAX
To Roth or Not to
Roth?
by
Delton L. Chesser, Charles E. Davis and
Timothy S. Thomasson
As
more employers begin offering Roth 401(k)
retirement saving plans as an alternative
to traditional 401(k) plans, CPAs must
help clients look ahead to their
retirement needs and resources and chart
a path.
For CPAs who advise
clients on retirement planning.
HIGHLIGHTS
NEWS DIGEST
Auditing…Education…Enforcement…Financial Reporting…Government Accounting…International…Professional Issues…Retirement Plans…FYI.
WASHINGTON
REPORT
How will Democratic
control of Congress affect you?
THE
INTERNET
Smart stops on the
Web.
AT A
GLANCE: CHARTS AND GRAPHICS
How much is too
much?
What’d he say?
Heart of the
matter?
America’s
growth spurt.
E-filers get on
board.
TOP
LINE
News, people,
trends and other noteworthy items.
FROM THE
TAX ADVISER
New law aims to increase
employee participation.
TAX MATTERS
Tax Case: Clear
reflection of income.
Tax Case: Early
distributions from inherited IRAs.
Tax Case: Taxing
damages for emotional distress.
TECHNOLOGY
Q&A
by Stanley Zarowin
Make your own
toolbar menus…The Save All
and Close All mystery…How not to shut down a
“frozen” computer…How safe are
password-protected data?...Highlight text
vertically down a page… Word can calculate, too…A better way…Windows shortcuts.
INSIDE
AICPA
AICPA names new
vice-president.
O’Dell to
chair Private Company Financial Reporting
Committee.
Awards for public
service.
Hoffman receives
Special Recognition Award.
THE LAST
WORD
A closer look at some of the
intriguing, inspiring and imaginative
folks who are the heart of the AICPA.
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