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Journal of Accountancy Online
August 1997 Vol. 184 No.2
Table of Contents

Publisher's Info PageThis symbol identifies articles in the home study CPE program.
ARTICLES
Tax Research  Assurance Services
The Best Online Tax Sites
Ronald E. Flinn

The World Wide Web is a great place to find complete, up-to-the-minute tax information—if you know where to look. Here are some of the best tax-related Web sites and some tips for novices on how to get the most out of the Web.

  Build On Your Firm's Strengths
Robert K. Elliott and Don M. Pallais
Wayne E. Harding

This is the third in a series of four articles that highlight findings and suggestions from the report of the special committee on assurance services. This article explores the factors to consider when choosing among new services to develop in your firm. The full report is at www.aicpa.org/assurance/scas/index.htm.

The Small Practitioner  Financial Reporting
Taking Advantage of Technology
Anita Dennis

Tax research and practice development performed on the Internet have been the keys to success for one sole practitioner.

  Simplifying EPS
David T. Meeting, David B. Law and Randall W. Luecke

To make the earnings per share computation easier, the Financial Accounting Standards Board issued Statement no. 128. At the same time, it issued Statement no. 129, which covers disclosure of capital structure information. The International Accounting Standards Committee has issued similar statements.

Business/Industry  Technology
Are You Ready For the New Accounting?
Gary Siegel, C. S. Kulesza and James E. Sorensen

A study sponsored by the Institute of Management Accountants details the activities and responsibilities of CPAs in business and industry. The analysis also indicates which tasks will grow in importance in the next few years and highlights the gaps between what CPAs learn in college and what they need to know once on the job.

  Upping the Internet Speed Limit
Stanley Zarowin

New, "fast" modems (56 kilobits per second) are reaching the market, but do they really operate at their claimed speed? It turns out they come close in some geographic locations but not in all. Read this article to find out whether you should invest in the new equipment and what other options you have.

Professional Issues 
National MAP Survey Results
Raymond A. Zimmermann, Mary Ann Murray and Daniel J. Flaherty

The Texas Society of CPAs released the results of its national annual survey of small firms. CPAs can compare their firms with similar-size firms—those that are average and those that are the most successful—in areas such as fees, salaries and market segments.

   
 
NEWS
Washington Update  International
  • SEC chairman reiterates his support of the FASB and the standard-setting process.
  • PWBA Chief Olena Berg emphasizes the CPAs role in ensuring the safety of 401(k) plans.
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  • China will participate, for the first time, in the meetings of the International Accounting Standards Committee.
  • IFAC publishes report on accrual accounting for governments.
  • Professional Issues  Litigation
  • SEC/AICPA announce members of independence board.
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  • New bill would govern class-action lawsuits.
  • Business/Industry  By The Numbers
  • The FASB seeks comments on a special report on business combinations.
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  • A look at some facts and consequences of workplace pressure.
  • Financial Accounting  At a Glance: Charts and Graphics
  • The FASB issues an ED of a concepts statement on present-value-based measurement.
  • A FASB ED offers revisions on postretirement benefit disclosures for both public and private companies.
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  • Funding your retirement.
  • Executives cant find talent.
  • What the big firms are doing.
  • Still using the old-fashioned way.
  • Special Report  Government Accounting
  • The AICPA council approves historic changes in professional regulation.
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  • GASB issues new definition for property tax revenue.
  • The Internet 
  • Smart stops on the Web.
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    COLUMNS
    Checklist of the Month  The Online Accountant
  • Evaluating potential PFP clients.
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  • Many CPAs provide services through their Web sites. One is betting the siteitself will provide services users will want enough to pay for.
  • Tax Matters  Tax Briefs
       Special report: IRS restructuring commission calls for independent oversight board; Treasury disagrees.
       Clinton selects
  • IRS extends electronic payments deadline.
  • Senator to push internet tax bill.
  • New procedures for taxpayers requesting a change in accounting method.
  • Tax Files: Short takes, notes and items of interest.
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  • Corporate: Downsizing costs.
  • Individual: New definitions for long-term care.
  • Line Items: Short takes, notes and items of interest.
  • From the Tax Adviser  Small Business Tax Solutions
  • Giving percentage interests in art.
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  • The Internal Revenue Service announced new self-correction procedures for some qualified retirement plans.
  • The Financial Manager  FYI
  • One CPA explains how losing his job was the best thing that could have happened to his career.
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  • Short takes, notes and items of interest.
  • Trend Watch 
  • Labor: finding and retaining good employees.
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