December 1998 Vol. 186 No. 6
Table of Contents
| Home · Online Publications · Journal of Accountancy · Online Issues · December 1998 | |
| December 1998 Vol. 186 No. 6 Table of Contents | |
| Publisher's Info Page |  | This symbol identifies articles in the home study CPE program. |
| Articles | ||
| The Vision Process | Technology | |
| The Future — It Is Us Joyce Thomas Over the course of a year the accounting profession came together to identify the role it wants to play in the future. CPAs from every segment of practice examined what is important to them as professionals and how they can build on these values to prosper in the next century. CPAs can use the report of their efforts, CPA Vision 2011 and Beyond: Focus on the Horizon, as a tool to determine how they will fit into this expanded role. The Full Report | Planning the Office of the Future — Today Steven P. Lipton Technology is both a gift and a challenge. Planned correctly, it can provide the tools to make work fast, effective and efficient. But if it's implemented without foresight, it will turn your office into a quagmire. | |
| Software/Technology Workshop | ||
| Add Perspective to Spreadsheets John F. Lacher The Excel PivotTable function is a powerful tool that can help financial analysts spot trends quickly — turning a bewildering array of spreadsheet numbers into a coherent business strategy. This tutorial shows how PivotTable can be helpful. | ||
| Professional Issues | Financial Reporting | |
| A Year to Unify Richard J. Koreto Olivia F. Kirtley becomes AICPA chairwoman at a time of accelerating change. As the Uniform Accountancy Act begins to transform how accountants practice, the pressures of a global economy grow and the Institute takes the first steps to make the Vision reality, Kirtley will use her leadership skills to navigate this uncharted territory. | At War — Disclosure of Measurment Uncertainties Jerry L. Arnold and William W. Holder Both FASB and AcSEC have issued standards that require companies to make disclosures about accounting measurement uncertainties. These rules are sometimes at odds with each other, resulting in financial statements that are confusing to users, preparers and attestors. | |
| Education | Tax Planning | |
| CPE Is Broke; Let's Fix It Nita J. Clyde Experts agree that CPE does little to enhance CPAs' professional development, yet what are the alternatives? A proposed solution is the new competency-based CPE model. Using this model, CPAs will embark on a journey of lifelong learning. | Breaking Up Is Hard To Do Randy Swad When a closely held business is part of a divorce settlement, the couple — and their CPA — must plan stock redemptions carefully to avoid unexpected tax consequences. | |
| News | ||
| Washington Update | By the Numbers | |
| Congress passes a credit union membership bill that has financial reporting and audit implications for CPAs; provisions cover both audit and reporting requirements. | The vast majority of the 100 largest firms keep growing — many at double-digit rates. | |
| Financial Accounting | International | |
| Standard setters take a sober look at accounting excesses in Hollywood, with a proposed SOP that could radically change accounting for motion pictures. | Russian accountants visit the United States and find that, although dealing with tax authorities is a familiar occupation, working as a consultant to business is a completely new one. | |
| Special Report | Education | |
 Using imagery from the world of magic, SEC chairman Arthur Levitt blasts many current accounting practices and calls for greater responsibility from corporations and their auditors and audit committees. | Shyam Sunder wins his second AICPA/AAA Contribution to Literature Award for Theory of Accounting and Control. | |
| The Internet | At a Glance: Charts and Graphics | |
| Smart stops on the Web. | ¤ No surprises on raises. ¤ Up with margins. ¤ Take-home pay. | |
| Government Accounting | ||
| An elected county comptroller in Florida gets additional powers and uses her CPA skills to become a truly public accountant. | ||
| Columns | ||
| Checklist of the Month | TrendWatch | |
| E-mail etiquette. | Fast-growing companies find the Web is the way to go. | |
| Legal Scene | FYI | |
| CPA censured on concurring review. | News, notes and items of interest. | |
| The Small Practitioner | Tax Matters | |
| One firm gives staff members the responsibility to set their own salaries — based on their own productivity — as part of an overall philosophy focused on helping businesses grow. | ¤ Tax payments by credit card to debut in 1999. ¤ The IRS unveils its new mission statement. ¤ Tax Case: IRS challenges compensation. ¤ Tax Brief: Greater risks of Roth IRAs.¤ Line Items. | |
| Inside AICPA | From the Tax Adviser | |
| ¤ Special section just for educators at AICPA Online. ¤ New directors for ethics and assurance services. ¤ Recent titles from the Institute. ¤ Group B expands membership. ¤ Correction on GVUL. | Performance-based compensation. | |
| 12-Month Index | ||
| Journal articles by author and subject. | ||
