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    Your Future Is Already Here

    Article One of the profession's top seers predicts vast changes in the way CPAs work. What are you doing to prepare yourself and your organization?
    Published on January 28, 2011

    Accounting for Financial Instruments

    Article The future of accounting for financial instruments is set for significant changes. But rather than tackle the issue collectively, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board...
    Published on January 28, 2011

    The CPA Career of the Future

    Article The firm of the future is already here. Technology is reshaping workflows, roles, responsibilities, and how we form and maintain professional relationships. How will it affect your career
    Published on January 28, 2011

    AICPA News Update Vol. 14 No. 42

    Newsletter Free Webcast Explores the Future of Management Accounting and the New CGMA Credential
    Published on October 07, 2011

    Payments for Future Remediation Expenses Are Not Insurance Premiums

    Article ...Editor: Joel E. Ackerman, CPA, MST The IRS ruled in Rev. Rul. 2007-47 that payments to an insurance company to cover future capped costs were not insurance payments for tax purposes. The "premium" was an amount equal to the present value of estimated f
    Published on April 19, 2010

    IRS Workforce Initiative

    Article To prepare for the future, the IRS has established a Workforce of Tomorrow task force, with six areas of focus
    Published on January 28, 2011

    The Firm of the Future Can Be Your Firm Today!

    Article CPA firms are trying to figure out how to do more with less while at the same time continuing to be competitive and profitable. These demands require that firms increase the productivity, efficiency and collaboration of their workforce. Three of the areas in which firms can focus their attention to
    Published on January 28, 2011

    Textron A Still Uncertain Future for Tax Accrual Workpapers

    Article A significant case focusing on application of the work-product doctrine to tax accrual workpapers is Textron Inc., 507 F. Supp. 2d 138 (D.R.I. 2007). As litigation on this question enters its fourth year, it remains unclear to what extent the work-product doctrine protects tax accrual workpapers and how to effectively
    Published on January 28, 2011

    The lifelong learning revolution is on. Are you ready

    Newsletter AICPA Special News Update on the Future of Learning
    Published on July 02, 2014

    Disposing of an Activity to Release Suspended Passive Losses

    Article Unused PALs are suspended and carried forward to future years until the taxpayer (1) disposes of the particular activity that generated the losses, (2) generates net passive activity income in the case of a personal service corporation, or...
    Published on May 21, 2010

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