Journal of Accountancy

Tax Practice Corner

Rules Clarified for Claiming the Exemption (and Related Tax Breaks) for Children of Divorced Parents

Linking Strategy to Operations

Management accounting innovator Robert S. Kaplan discusses the evolution of activity-based costing, the balanced scorecard and a new comprehensive management system.

Better Brainstorming

Recommendations in this article, based primarily on studies of audit-related brainstorming, are designed to boost the productivity of brainstorming sessions.

The Firm of the Future

Take a look at four firms that are defying traditional firm management styles by using new business models that recognize the realities of the Intellectual Capital economy.

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Headlines

Service Launches LILO, SILO Settlement Initiative IASB, FASB Update MOU FASB Members Favor Convergence with IAS 1, IAS 10 AICPA Issues Gaming Guide for Comment SEC Unveils Successor to EDGAR Database SEC, ASIC, Australian Government Enter Recognition Arrangement

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VIDEO

A profile of Krista McMasters, CPA, who is preparing to become the first woman to serve as CEO of one of the country's 25 largest CPA firms. McMasters spoke with the JofA about her career path and challenges facing her firm and the profession.

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VIDEO

AICPA President Outlines Auditing Advisory Committee’s Final Recommendations

AICPA President and CEO Barry Melancon, CPA, discusses the Treasury Department's Advisory Committee on the Auditing Profession's final report.

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WHITE PAPER

Building with graffiti and broken windows

Modernizing Business Reporting

The AICPA’s Assurance Services Executive Committee issued a white paper to address how transparency in financial reporting will be improved through the use of XBRL and enhanced business reporting (EBR) that takes into account nonfinancial factors that affect a company’s value.

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CHECKLIST

Nexus for Sales and Use Taxes

States have become more aggressive in claiming a seller has substantial nexus for sales and use tax purposes. They look for in-state activities, relationships and assets of unregistered businesses with customers in the state. Here are some tips to help businesses determine their sales and use tax collection obligations.

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