| Home · Online Publications · Journal of Accountancy · Online Issues · August 1997 | |
![]() August 1997 Vol. 184 No.2 Table of Contents | |
| Publisher's Info Page | ![]() | This symbol identifies articles in the home study CPE program. |
| ARTICLES | ||
| Tax Research | Assurance Services | |
The Best Online Tax SitesRonald E. Flinn The World Wide Web is a great place to find complete, up-to-the-minute tax informationif 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 TechnologyAnita Dennis Tax research and practice development performed on the Internet have been the keys to success for one sole practitioner. | Simplifying EPSDavid 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 firmsthose that are average and those that are the most successfulin areas such as fees, salaries and market segments. | ||
| NEWS | ||
| Washington Update | International | |
| Professional Issues | Litigation | |
| Business/Industry | By The Numbers | |
| Financial Accounting | At a Glance: Charts and Graphics | |
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| Special Report | Government Accounting | |
| The Internet | ||
| COLUMNS | ||
| Checklist of the Month | The Online Accountant | |
| Tax Matters | Tax Briefs | |
Special report: IRS restructuring commission calls for independent oversight board; Treasury disagrees. Clinton selects | | |
| From the Tax Adviser | Small Business Tax Solutions | |
| The Financial Manager | FYI | |
| Trend Watch | ||
