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Journal of Accountancy

Photo: Tax Practice Corner

Tax Practice Corner: Recoverability of Equity-Based Compensation Deferred Tax Assets

When and how related deferred tax assets are written off could have a significant impact on income statements.

Photo: Preventing Identity Theft

Preventing Identity Theft Throughout the Data Life Cycle

Reduce the negative consequences of data breaches by understanding the organizational risks to your firm and your clients.

Photo: Estate Planning

Estate Planning: Time for a Tuneup

CPAs see their clients annually in connection with the preparation of income tax returns and are in an excellent position to help clients address the issues of estate planning.

Photo: Annuities

Annuities and the Other Side of the Retirement Savings Coin

Here are some strategies for helping your clients nearing retirement preserve their nest egg for the long haul.

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Bob Laux

Microsoft's Bob Laux Discusses Accounting for Sustainability 


Bob Laux, senior director of financial accounting and reporting for Microsoft Corp., discusses the costs and benefits of sustainability, its relationship to business reporting and long-term strategy and Prince Charles' Accounting for Sustainability project.

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Checklist

Converting to IFRS


The SEC's proposed road map for the potential use of IFRS in financial statements prepared by U.S. issuers could result in the mandatory use of international standards beginning in 2014, 2015 or 2016, depending on a company's size. Although 2014 may seem a long way off, it is not too early to prepare for IFRS conversion.

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Technology Q&A

Technology Q&A 


In this month's column from JofA Contributing Editor Stanley Zarowin, learn how to create an assortment of financial scenarios with Excel and remove error messages from a printed worksheet, plus Excel and Word smart moves and shortcuts.

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Social Security for Two

Social Security for Two


CPA financial planners are often confronted with the question, "When should I start collecting Social Security benefits?" For married couples, the question should be asked in the plural.

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Issue Archive

Issue Archive
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