EMPLOYEE BENEFITS
Managed Accounts
by Joanne Sammer
A growing number of companies are beginning to offer employees professionally managed accounts for their 401(k) assets.
 For CPAs responsible for employee retirement plans.
PRACTICE MANAGEMENT
The Red Carpet Treatment
by
Robert Half International
 Employers
are offering generous compensation and progressive
benefits to entice—and
keep—top accounting talent in today’s tight labor
market.
For all CPAs.
ARTICLES
BUSINESS & INDUSTRY
ABCs of Batch Processing
by Alan Vercio and Bill Shoemaker
Could your cost accounting system be subsidizing your low-volume products? Cost accounting gurus examine the impact of assigning batch costs to the product that required the batch activity.
For CPAs in business and industry.
FINANCIAL REPORTING
Getting a Handle on Loan Fees
by Victor Valdivia
Twenty years have passed since FASB, responding to an AICPA issues paper, instituted Statement no. 91, which specified that loan origination fees be recognized over the life of the loan as an adjustment of yield. Even so, as some high-profile restatements by financial institutions have shown, the statement has been misapplied.
For controllers of financial institutions and CPAs
in public practice.
PRACTICE
DEVELOPMENT
Wading Into Litigation Support
by Edmund Fenton Jr.
CPAs working as consultants in litigation support can uncover the flaws in an opposing side’s expert witness reports.
For CPAs in public practice.
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EDUCATION
A Treasure Trove of Accountancy’s Past
by Paul Bonner
Starting in the 1890s, the AICPA amassed books, pamphlets and photographs documenting the profession. Now that collection resides at the University of Mississippi, where it affords members and others a window into the profession’s history throughout the English-speaking world.
For all CPAs.
EDUCATION
Eight Special Women
in Accounting
by Gary John Previts, Dale L. Flesher and Andrew D. Sharp
Amid the hundreds of members portrayed in historic photographs in the AICPA collection at Ole Miss are eight women—pioneers of their gender.
For all CPAs. |
TECHNOLOGY
WORKSHOP
Add Muscle to Excel
by Jeff Lenning
An Excel feature allows you to greatly expand the power of the spreadsheet. By putting User Defined Functions to work, tasks you previously thought impossible to accomplish in Excel become very easy.
For all CPAs.
HIGHLIGHTS
Recent
developments in the accounting profession
NEWS
DIGEST
Auditing…Banking…Compliance…Employee Benefits…Fraud…Government Accounting…Practice Management…Professional Issues…Small Business… FYI
AT
A GLANCE: CHARTS AND GRAPHICS
The First Step Toward Success
Gradual Aging of Bankruptcy Filers
Lost in Translation
Online Traffic Reports
Taxpayers Pocket Electronic Refunds
LETTERS
The Calm After the Storm
For Peat's Sake
All Work and No Play
Assigning Credit Where It's Due
Perspectives on "Feed the Pig"
TOP
LINE
News,
people, trends and other noteworthy items
CHECKLIST
Hiring the Best and the Brightest
THE
INTERNET
Smart
Stops on the Web
TAX
PRACTICE CORNER
Crackdown on Fraudulent Tax Return Preparers
TAX
MATTERS
Tax Briefs: Transitional Relief for Changes to Preparer Penalty
Tax Briefs: Stakes Raised on Oversized Refund Claims
Tax Briefs: Supreme Court to Hear Kentucky Muni Bond Case
Tax Case: No “Red Magic” for Heinz
Tax Case: Is It Alimony?
Tax Case: No “Alternatives” to Tax Lien Foreclosures
Line Items
FROM
THE TAX ADVISER
Disregarded Entities Held in High Regard
TECHNOLOGY
Q&A
by
Stanley Zarowin
Make Track Changes or Comments anonymous…Out, out, darn Insert key…Boy, does Word ever calculate! Let me count the ways…Focus an Excel presentation with a movable electronic mask…Some better ways
BOOKSHELF REVIEW
Recommended Reading From the JofA: Accounting Best Practices (Fifth Edition); Computer Forensics: An Essential Guide for Accountants, Lawyers, and Managers; Small Business, Big Life: Five Steps to Creating a Great Life With Your Own Small Business; Buy-Sell Agreements: Ticking Time Bombs or Reasonable Resolutions?; and Life Is Short, Art Is Long: Maximizing Estate Planning Strategies for Collectors of Art, Antiques, and Collectibles.
INSIDE AICPA
Office of Strategy Management Gets New Director
Workshop Focuses on Future
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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