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    Appendix 4 Sample Cash Flow Statement Format

    Toolkit The Toolkit Companion Disc to the Accountant's Business Manual Supplement 48 contains an error. Business Plans Appendix 4, Sample Cash Flow Statement Format, was one of the appendix files that was mistakenly omitted from the 2011-2012 CD, which would have been included with your supplement
    Published on February 02, 2012

    Appendix 4 Sample Cash Flow Statement Format

    Toolkit The Toolkit Companion Disc to the Accountant's Business Manual Supplement 48 contains an error. Business Plans Appendix 4, Sample Cash Flow Statement Format, was one of the appendix files that was mistakenly omitted from the 2011-2012 CD, which would have been included with your supplement
    Published on February 02, 2012

    Key Planning Considerations for Cash Flow in Retirement

    Article Assuring sufficient cash flow during retirement is a critical planning consideration. This column addresses various factors that affect...
    Published on July 23, 2013

    A Trust Fund Recovery Penalty Primer

    Article This item discusses the basic mechanics of the trust fund recovery penalty, what qualifies someone as responsible for payroll taxes, and what constitutes willfulness.
    Published on September 30, 2012

    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 (FASB) have headed in different directions.
    Published on January 28, 2011

    The Proposed Statement on Standards in Personal Financial Planning What Does It Mean for You

    Article To adapt to this rapidly evolving area of practice, the AICPA released this spring an exposure draft of the Proposed Statement on Standards in Personal Financial Planning Practice
    Published on June 11, 2013

    Time to Make a Sec. 846(e) Election to Use Company Historical Payment Patterns

    Article Once every five years an insurer has an opportunity to elect to use its own payment pattern to discount losses (loss reserves and loss adjustment expenses) for tax purposes.
    Published on April 30, 2013

    Taxing the Transfer of Debts Between Debtors and Creditors

    Article Assumptions and other transfers of debt between corporations and shareholders or between partnerships and partners can often be tax free as part of a contribution, distribution, reorganization, or liquidation. This article analyzes several types of debt transfers and their potential for recognition of gain or loss and income from cancellation
    Published on July 25, 2013

    Investors Dilemma on Purchasing Distressed Obligations

    Article This article discusses the purchaser’s perspective of an investment in distressed obligations that are secured by leases on tangible property.
    Published on April 16, 2014

    MD&A Disclosures Relating to Financial Instruments

    Article In this column, I reveal why IFRS requires more extensive disclosures than any other accounting standard and then briefly provide the content of IFRS disclosures and focus on the disclosure related to financial instruments and their impacts when dealing with debt covenants.
    Published on January 28, 2011

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