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Online Issues > December 2000 > 2000 Subject Index
2000 Yearly Index
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Subject Headings in the Index
Assurance
Services
SysTrust
and Third-Party Risk. Pacini, Carl; Ludwig, Stephen E.; Hillison,
William; Sinason, Dave; Higgins, Leslee. August, p. 73.
Auditing
AICPA
Raises Bar on Auditor Independence. (News) January, p. 17.
Government
Reporting Faces an Overhaul. Klasny, Edward M.; Williams, James
M. January, p. 49.
——
ISB Issues
Guidance on Mutual Fund Audits. (News) March, p. 18.
New SASs
Address Communications and Adjustments. (News) March, p. 17.
——
Audit
Committee Rules to Improve Disclosure. (News) April, p. 15.
A New
Approach to Compilations. Conant, Diane S.; Madray, J. Russell.
April, p. 36.
Plain
Paper Revisited. (Sidebar) Fleming, Peter D. April, p. 36.
——
SEC Renews
Push for More Oversight of Auditors. (Special Report) Tie,
Robert. July, p. 16.
——
The Audit
Risk Model—Summary 1. (For the Practicing Auditor)
Dusenbury, Richard; Reimers, Jane; Wheeler, Stephen. September,
p. 103.
Best
Practices for Audit Efficiency. Dennis, Anita. September, p. 65.
Big Five
Review Their Independence Compliance. (News) September, p. 22.
Earnings
Management and the Abuse of Materiality. Grant, C. Terry; DePree,
Chauncey M. Jr.; Grant, Gerry H. September, p. 41.
Inherent
Risk and Control Risk Assessments—Summary 2. (For the
Practicing Auditor) Messier, William Jr.; Austen, Lizabeth A.
September, p. 104.
Panel
Finds Audits Sound, But Need Improvement. (News) September, p. 2
——
The
Proposed SEC Rule on Auditor Independence and Its Consequences.
(Frontline Views) Melancon, Barry. October, p. 26.
——
Help Keep
the World Green. Rezaee, Zabihollah. November, p. 57.
ISB
Issues Employment Standard. (News) November, p. 17.
——
Head of Audit
Efficiency Panel Speaks Out. (Frontline Views) December, p. 20.
Banking
The
Station Never Sleeps. McKinney, Jeff. January, p. 63.
Business
and Industry
Can
We Talk? (Graphic) January, p. 14.
Golden
Business Ideas. January, p. 116.
Is
Your Company Managing Its Risk? (Checklist) January, p. 8.
SEC
Mulls Expanded Role for Risk Modeling. (News) January, p. 21.
——
Better
Budgets. Banham, Russ. February, p. 37.
Golden
Business Ideas. February, p. 124.
——
Golden
Business Ideas. March, p. 116.
——
Golden
Business Ideas. April, p. 108.
The
Planning Peril. Serven, Lawrence B. MacGregor. April, p. 61.
——
Derivatives
Revisited. McCarthy, Ed. May, p. 35.
Everyone
Out of the Pool. Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer
A.; Wallace, James S. May, p. 45.
Golden
Business Ideas. May, p. 140.
Survey
Shows How Purchase Cards Can Save Time, Money. (Special Report)
Palmer, Richard J. May, p. 18.
——
Golden
Business Ideas. June, p. 128.
Lawmakers
Tackle Privacy. Kravitz, Peter M.; Pugliese, Anthony. June, p.
29.
——
The B-to-B
Virtual Bazaar. Banham, Russ. July, p. 26.
Capitalizing
Software and Creating Business Value. DuLaney, Walter. July, p.
33.
Companies
Use Sweet Deals To Attract Executives. (Graphic) July, p. 15.
Golden
Business Ideas. July, p. 124.
How to
Succeed in Business by Really Trying. (Checklist) July, p. 12.
——
The Allure of
the Internet Start-Up. Grob, Kimberly. August, p. 32.
Assurance
Services Pick Up Steam. (Graphic) August, p. 15.
Golden
Business Ideas. August, p. 124.
In Era of
Uncertainty, Execs Prize Corporate Stability. (By the Numbers)
August, p. 21.
New
Rules, New Responsibilities. Zacharias, Carol A. August, p. 53.
——
Earnings
Management and the Abuse of Materiality. Grant, C. Terry; DePree,
Chauncey M. Jr.; Grant, Gerry H. September, p. 41.
Golden
Business Ideas. September, p. 144.
——
Golden
Business Ideas. October, p. 156.
The Ins
and Outs of SERP Swaps. Boma, John C.; Toney, Justin D. October,
p. 44.
Management
Reports on Internal Controls. Willis, David M.; Lightle, Susan S.
October, p. 57.
Planning
for the Cap. Oliver, Joseph R.; Morris, Roselyn, E. October, p.
38.
Survey
Says Stocks Show Large Gains in Buybacks. (News) October, p. 23.
——
Golden
Business Ideas. November, p. 148.
How to
Scale the Deduction Barriers. Maples, Larry; Earles, Melanie
James. (Corporate Tax) November, p. 69.
——
Golden Business Ideas.
December, p. 140.
Merger
Integration: Include a Tax Strategy to Make a Good Deal Better.
(Checklist) December, p. 14.
What Does It Take to
Become a CFO? Gray, Carol Lippert. December, p. 47.
Business
Valuation
Is
Business Appraising for You? Danziger, Elizabeth. March, p. 28.
Tips for
the Valuator. Evans, Frank C. March, p. 35.
——
SSARS ED
Issued on Business Valuation Financial Statements. (News) April,
p. 16.
Career
Development
Landing a
Job In a Strange New World. Jennings, Andrea T.; Hayes, Michael.
December, p. 55.
Case
Studies
International
Associations. Glickman, Richard. January, p. 41.
——
Overnight
to India. Danziger, Elizabeth. June, p. 57.
The Century Timeline, Part 1
Taking
Account: Key Dates for the Profession. Dennis, Anita. October, p.
97.
Compensation
The
Ins and Outs of SERP Swaps. Boma, John C.; Toney, Justin D.
October, p. 44.
Money
Talks or Partners Walk. McCann, Charles. October, p. 51.
Planning
for the Cap. Oliver, Joseph R.; Morris, Roselyn, E. October, p.
38.
Corporate
Governance
New
Rules, New Responsibilities. Zacharias, Carol A. August, p. 53.
——
Management
Reports on Internal Controls. Willis, David M.; Lightle, Susan S.
October, p. 57.
E-Commerce
Lawmakers
Tackle Privacy. Kravitz, Peter M.; Pugliese, Anthony. June, p.
29.
——
The B-to-B
Virtual Bazaar. Banham, Russ. July, p. 26.
——
The Allure of
the Internet Start-Up. Grob, Kimberly. August, p. 32.
Education
and Careers
Those
Who Can—Teach. Meyer, Michael J.; Titard, Pierre L. July, p.
49.
Employee
Benefits
Cash
Balance Conversions. Arcady, Alex T.; Mellors, Francine.
February, p. 22.
Staying
Off the Cover of Time. McCarthy, Ed. February, p. 31
——
Reinvigorating
Aging ESOPs. Powell, David W.; Terry, Thomas D.; Lanoff, Ian.
March, p. 49.
A
Matter of Form (5500). Thompson, Beth Ann; Bergen, Cara E. May,
p. 28.
——
ERISA Liability for
CPAs. Collins, Michael J. December, p. 39.
Environmental
Audits
Help
Keep the World Green. Rezaee, Zabihollah. November, p. 57.
Estate
Planning
Facing
a Hobson’s Choice. Dondershine, Scott A. September, p. 57.
Financial
Accounting
AICPA
Issues New Rules for Film Industry. (News) August, p. 16.
Financial
Reporting
Online
Financial Reports Show Problems and Promise. (News) February, p.
16.
——
AICPA
Recognizes FASAB as GAAP Standard Setter. (News) March, p. 24.
CPAs Get
an Extra 30 Days to File HUD Reports. (News) March, p. 26.
Meltdown—or
Not?—for Utilities. D’Souza, Julia; Jacob, John;
Soderstrom, Naomi; Panchula, Carol. March, p. 57.
——
Everyone
Out of the Pool. Moehrle, Stephen R.; Reynolds-Moehrle, Jennifer
A.; Wallace, James S. May, p. 45.
——
Comments
Requested on Newly Named Version of XML for Business Reporting.
(Special Report) Tie, Robert. June, p. 14.
Federal
Financial Reports Improved But Far From Perfect (News) June, p.
13.
——
Amendment to
Ease FASB No. 133 Implementation. (News) July, p. 15.
FASB
Offers More Guidance on Stock Options. (News) July, p. 18.
——
Private-Sector
Group to Focus on Disclosure. (News) August, p. 16.
——
Disclosing
Disaggregated Information. Deppe, Larry; Omer, S. Craig.
September, p. 47.
Earnings
Management and the Abuse of Materiality. Grant, C. Terry; DePree,
Jr. Chauncey M.; Grant, Gerry H. September, p. 41.
——
Management
Reports on Internal Controls. Willis, David M.; Lightle, Susan S.
October, p. 57.
XBRL
Approved for U.S. Implementation. (News) October, p. 23.
——
Exposure
Draft Addresses Nonpublic Investment Partnerships. (News)
November, p. 17.
——
Compilation and Review
Statement Amended. (News) December, p. 17.
For the Practicing Auditor
Research
Summary 1: The Audit Risk Model. Dusaenbury, Richard; Rimers,
Jane; Wheeler, Stephen. September, p. 103.
Research
Summary 2: Inherent Risk and Control Risk Assessments. Messier,
William F. Jr.; Austen, Lizabeth A. September, p. 104.
Fraud
To
Catch a Thief. Hansen, James D.; Buckhoff, Thomas A. March, p.
43.
——
U.S. Wants
CPAs to Help Fight Money Laundering. (News) May, p. 17.
——
So
That’s Why It’s Called a Pyramid Scheme. (The Fraud
Beat) Wells, Joseph T. October, p. 91.
——
The
Downside of Good Times. Dennis, Anita. November, p. 53.
Frontline
Views
The
Proposed SEC Rule on Auditor Independence and Its Consequences.
(News) Melancon, Barry. October, p. 26.
——
Head of Audit
Efficiency Panel Speaks Out. (Frontline Views) December, p. 20.
General
Interest
APS
Generates Debate at NASBA Annual Meeting. (Special Report)
Haberman, Louise Dratler. January, p. 12.
Authorities
Intensify Focus on Transfer Pricing. (Graphic) January, p. 81.
Fun and
Gains. (By the Numbers) January, p. 18.
Surf’s Up. (Graphic) January, p.
17.
——
FYI.
(News) February, p. 20.
Internet
a Boon to Business. (Graphic) February, p. 16.
Make
Friends With Employees. (Graphic) February, p. 15.
Managers
Play It Smart in Tight Labor Market. (By the Numbers) February,
p. 18.
You
Can Work and Have a Life Too. (Checklist) February, p. 12.
——
Average Americans Play the Market. (Graphic) March, p. 18.
Cost of Owning a Car Goes Through the Roof. (Graphic) March, p.
17.
Longer Wait to Replace Executives. (Graphic) March, p. 18.
Market Is Boon
to Baby Boomers. (By the Numbers) March, p. 22.
10
Ways to Improve Small Business Cash Flow. (Checklist) March, p.
14.
——
Demand for
Executives Rises Sharply. (By the Numbers) April, p. 18.
FYI.
(News) April, p. 21.
Job
Market Is Hot. (Graphic) April, p. 15.
Lack
of Health Care a Problem for Many. (Graphic) April, p. 16.
Merger
Mania. (Graphic) April, p. 16.
——
Choosing
an Investment Adviser for Your Firm. (Checklist) May, p. 14.
Make
Mine Football, CFOs Say. (Graphic) May, p. 19.
Securities
Industry Shatters Profit, Revenue Records. (Graphic) May, p. 17.
Women
Business Owners a New Breed of Consumer. (By the Numbers) May, p.
22.
——
CFOs Hiring
More Finance Professionals. (By the Numbers) June, p. 16.
Some
College Students Exhibit “Major” Uncertainty. (Graphic)
June, p. 13.
——
Road Warrior
Travel Preferences. (By the Numbers) July, p. 20.
——
The Seven
Deadly Sins of Family Businesses. (Checklist) August, p. 12.
Smaller
Firms Attract Accounting Grads. (Graphic) August, p. 16.
——
Accounting
Among Top Jobs for New Grads. (Graphic) September, p. 114.
Prospective
Employees Have Edge in Recruitment. (By the Numbers) September,
p. 28.
Selecting
the Right Charity. (Checklist) September, p. 19.
——
CFOs See
Tech Role in Their Future. (Graphic) October, p. 24.
Competition
Forces Companies and Firms to Experiment. (By the Numbers)
October, p. 36.
Small
Businesses and the Internet. (Graphic) October, p. 31.
Women’s
Salaries Still Lag Behind. (Graphic) October, p. 23.
——
Creating
Value With Fixed Assets. (Checklist) November, p. 14.
Retirement
Worries Plague Some Execs. (Graphic) November, p. 18.
——
Even in Boom Times,
CFOs Watch the Bottom Line. (Graphic) December, p. 17.
Some Small Biz
Markets Underserved by CPAs. (By the Numbers) December, p. 30.
Government
Accounting
FASAB
Amends Standards for Federal Loans and Loan Guarantees. (News)
July, p. 23.
GASB
Statement No. 36 Alters Accounting for Shared Revenues. (News)
July, p. 19.
Government Auditing and Financial
Reporting
Government
Reporting Faces an Overhaul. Klasny, Edward M.; Williams, James
M. January, p. 49.
——
GASB
Reporting Guidance Expanded to Colleges and Universities. (News)
March, p. 26.
——
Amendment to
Ease FASB No. 133 Implementation. (News) July, p. 15.
FASB
Offers More Guidance on Stock Options. (News) July, p. 18.
——
Private-Sector
Group to Focus on Disclosure. (News) August, p. 16.
——
Disclosing
Disaggregated Information. Deppe, Larry; Omer, S. Craig.
September, p. 47.
Earnings
Management and the Abuse of Materiality. Grant, C. Terry; DePree,
Chauncey M. Jr.; Grant, Gerry H. September, p. 41.
——
Management
Reports on Internal Controls. Willis, David M.; Lightle, Susan S.
October, p. 57.
XBRL
Approved for U.S. Implementation. (News) October, p. 23.
——
Exposure
Draft Addresses Nonpublic Investment Partnerships. (News)
November, p. 17.
In
My Opinion
Let’s
Reassess Accounting Standards. Derieux, Samuel A. May, p. 82.
——
What
Drives Earnings Management? Rosenfeld, Paul. October, p. 106.
Inside
AICPA
AICPA
Names Outstanding CPA in Government. January, p. 96.
Illinois
Accountant Aces May Exam. January, p. 96.
New
Q&As on Software Revenue Recognition. January, p. 96.
——
Council
Report. February, p. 101.
——
ASB
Appoints New Member. March, p. 91.
Joint
Projects Win Award. March, p. 91.
POB
Award to Ralph S. Saul. March, p. 91.
——
AICPA Names
Top Personal Financial Planner. April, p. 84.
An Era
Ends at the POB as A.A. Sommer, Jr., Retires. April, p. 84.
Exam
Graders Sought. April, p. 84.
——
Independence
Standards Course Offered on CD-ROM. May, p. 110.
New
AICPA Credential Focuses on IT-Savvy CPAs. May, p. 109.
SECPS
to Strengthen Peer Review Process. May, p. 109.
——
AICPA,
Fidelity to Support Investment Advisers. June, p. 101.
Business
and Government Veteran Joins POB. June, p. 102.
CPA
Vision Project Earns Laurels. June, p. 101.
——
Harding
Recognized for XBRL Efforts. July, p. 95.
IT
Credential to Help CPAs Make Business Sense Out of Technology.
Cohen, Nancy. July, p. 95.
New
AcSec Chairman. July, p. 95.
——
CPA Vision
Campaign Wins Honors. August, p. 98.
CPAs
Move to Revamp CPE. August, p. 97.
IMA
Hails Kessler as Model Executive. August, p. 97.
Institute
Honor to A. A. Sommer. August, p. 97.
Technical
Hotline Invites Questions by E-Mail. August, p. 97.
——
CPA Exam
Graders Needed. September, p. 114.
CPAs
Hailed for Enlightened Leadership. September, p. 114.
IRS
Instructor Wins Gold Medal. September, p. 114.
——
AICPA
Launches Flat-Rate Internet CPE. October, p. 131.
The
Competency-Based Preprofessional Curriculum: A Key Component of
Vision Success. October, p. 128.
Gaffen
Lauded for Community Service. October, p. 131.
Mueller
Honored as Outstanding Educator. October, p. 131.
Vision
Success. Thomas, Paula B. October, p. 128.
——
Orlando
Auditor Named Outstanding CPA in Government. November, p. 113.
International
Just a Drop in the Bucket.
(Graphic) January, p. 11.
——
IFAC,
Firms to Apply International Standards Consistently. (Special
Report) Tie, Robert. April, p. 20.
——
IFAC Issues
Reporting Standards for World Governments. (News) August, p. 15.
——
IASC
Addresses Share-Based Payment. (News) September, p. 23.
——
IFAC Study
Examines Public-Sector Corporate Governance. (News) October, p.
31.
——
IFAC Issues
Standard on Assurance Engagements. (News) November, p. 18.
IFAC
Provides Guidance on External Confirmations. (News) November, p.
18.
Investments
Index
Funds: Who Are They Good For? Fleming, Peter D. January, p. 38.
Inscrutable
Index Funds. Johnson, Mark; Collins, Laura A. January, p. 24.
The
Quest to Outperform. Swedroe, Larry. January, p. 32.
——
Mutual
Fund Tax Trap. (Sidebar) Bernstein, Phyllis. May, p. 56.
A
Taxing Problem. Fleming, Peter D. May, p. 51.
Legal
Issues (includes
Liability Issues)
Verdict Levels Playing Field for
Accounting Firms. (News) February, p. 15.
——
Circuit
Courts Debate Reasonable Compensation. (Legal Scene) Laffie,
Lesli S. May, p. 104.
Letters
Attracting
and Retaining Talent a Challenge. Yudkowsky, Chaim. January, p.
103.
More
About the Elusive Roth IRA Advantage. Trivett, Victor G. January,
p. 102.
Some
Policies Automatically Tax Qualified. Midows, Harry. January, p.
103.
——
Cash Gap:
Interest Clarification. Metcalfe, Ann. February, p. 107.
Disagrees
With Tax Planning Tip. Cook, William A. Jr., February, p. 107.
JofA
Looking Good. Brooke, Patrick T. February, p. 108.
More
About IRA Fees. Trivett, Victor. February, p. 107.
More
About JofA Online. Stolte, Larry G. February, p. 108.
Newly
Formed Law Firm Raises Questions. Levinson, L. Harold. February,
p. 108.
——
About the
CPA Designation. Reeves, James. March, p. 95.
Another
Form of Discrimination. Herndon, Elizabeth. March, p. 95.
Database
Preparation: Easy Access. Pepin, Roland O. March, p. 95.
Internal-Use
Software Case Law Seems Set. Norman, Jack. March, p. 95.
Social
Security: A Young Person’s Viewpoint. Slager, Christi.
March, p. 95.
Technology
Workshop a Plus. Zawicki, Marc. March, p. 95.
——
Index
Funds: Criticisms and Comments. Bramen, Darren A. April, p. 90.
Index
Funds: Criticisms and Comments. Burns, Timothy C. April, p. 92.
Index
Funds: Criticisms and Comments. Jennings, William W. April, p.
91.
Index
Funds: Criticisms and Comments. Schneider, Charles E. April, p.
89.
Index
Funds: Criticisms and Comments. Shonborn, Judy. April, p. 89.
More
About the Commerce Clause. Richards, Lyn F. April, p. 93.
Readers
Find Technology Workshops Helpful. Bobo, Roger G. April, p. 94.
Readers
Find Technology Workshops Helpful. Millward, Gail. April, p. 94.
Readers
Find Technology Workshops Helpful. Wallace, Scott. April, p. 94.
Thinks
HMOs Wrongfully Blamed. Scheerer, Bill. April, p. 93.
——
About
Billing Standards and Fees. Leone, James A. May, p. 119.
Analyzing
the Difference. Stanger, Nicholas W. May, p. 116.
Early
Retirement Benefit Overlooked. Soto, John. May, p. 114.
An
Employee’s Viewpoint. Crudden, Alan. May, p. 118.
For
Tax-Qualified Long-Term-Care Insurance. Hagen, Ronald. May, p.
114.
More
Thoughts About Indexing. Tuttle, Matthew. May, p. 114.
Not
All CPAs Cover the Same Territory. Lukey, Robert. May, p. 115.
On
Fraud and CPAs. Kolman, Mark R. May, p. 117.
——
About GASB
no. 34. Anthony, Robert N. June, p. 105.
Equality
in the Profession—When? Zurawski, Amy F. June, p. 106.
More
About Debt Management. Ertel, William B. June, p. 105.
Speaks
Out For Generation X. Ramos, Michael J. June, p. 105.
——
Another
Approach to Roth IRA Conversions. Diaz, Ricardo. July, p. 104.
Billing
Tips. Ahern, John E. July, p. 105.
Index
Mutual Funds and Tax Efficiency. Glochowsky, Mark S. July, p.
105.
The
Role of ERP Software Revisited. Lynn, Marc; Madison, Roland.
July, p. 104.
——
Another
Look at IRA Assets. Vernazza, J. Ben; Bennett, Jim. August, p.
100.
Investor
Not Concerned. Galbraith, John William. August, p. 100.
JofA
Gets A for Effort. Gardner, Jennifer. August, p. 101.
More
About Mutual Funds and Taxes. Snyder, Richard P. August, p. 100.
On
Pooling. Murphy, Frank Thomas. August, p. 101.
We’ve
Come a Long Way. Cohen, Milt. August, p. 101.
——
About Tax
Shelters. Selinger, Bob. September, p. 16.
Agrees
With Need for Change. Rosenfield, Sherman. September, p. 14.
Critical
of Special Report. Sicchitano, Kenton J. September, p. 13.
Evolution
Continues. Spanke, Bonnie M. September, p. 16.
A Job
Well Done. Pedler, Kimberley M. September, p. 16.
On
M&E Deductions. Cunningham, Richard D. September, p. 13.
Politics
in Academia. Porter, Grover L. September, p. 15.
Votes
for Simplicity. Tongate, Darrel. September, p. 14.
——
Additional
Concerns. Hesse. Christopher W. October, p. 15.
Another
Look at FASB Interpretation 44. Minter, Frank C. October, p. 15.
Don’t
Forget the Consultant. Powell, Karen D. October, p. 18.
A
Historical Look at Standards. Flegm, Eugene. October, p. 16.
Some
Were Omitted. Verschoor, Curtis C. October, p. 15.
——
Another
Tax Saving Vehicle. Sullivan, Gary M. November, p. 121.
Charities
and Form 990. Goldberg, Scott J. November, p. 121.
Don’t
Forget the Consultant. Powell, Karen D. November, p. 18.
JofA
Not Just for Accountants Anymore. Delheimer, Lucie. November, p.
122.
More
About Standards. Hylton, Delmer P. November, p. 121.
News
or Views? Mason, Eli. November, p. 121.
——
Confusing the Issues.
Dosch, Robert J. December, p. 99.
A Different
Approach. Trivett, Victor G. December, p. 99.
Where Were the
Best Practices? Houck, Thomas P. December, p. 99.
Management
Accounting
Better
Budgets. Banham, Russ. February, p. 37.
——
The
Planning Peril. Serven, Lawrence B. MacGregor. April, p. 61.
Marketing
Profitable
Communication. Aquila, August J. June, p. 91.
——
For
Better Direct Mail. (Marketing Clinic) Siedlecki, Richard. July,
p. 83.
Mutual
Funds
Picking
the Right Benchmark. Battaglia, John S. Jr.; Musar, Richard C.
August, p. 63.
The
New Century
“No
One Stands Still in Public Accounting.” Dennis, Anita. June,
p. 66.
Not-for-Profits
Raising
or Holding Contributions for Others. Meeting, David T.; Luecke,
Randall W. June, p. 47.
——
Sizing Up
NPO Software. Jones, Roberta Ann. November, p. 28.
——
The Business of
Charity. Foran, Nancy J.; Theisen, Barbara A. December, p. 77.
Obituary
Francis
M. Wheat, 1921–2000. (News) October, p. 32.
Official
Literature
Exposure Drafts Outstanding.
January, p. 109.
——
Exposure Drafts Outstanding. February, p. 113.
——
Exposure Drafts Outstanding. March, p. 101.
——
Exposure Drafts Outstanding. April, p. 96.
——
Exposure Drafts Outstanding. May, p. 121.
——
Exposure Drafts Outstanding. June, p. 111.
——
Exposure Drafts Outstanding. July, p. 108.
——
Exposure Drafts Outstanding. August, p. 102.
——
Exposure Drafts Outstanding. September, p. 118.
——
Exposure Drafts Outstanding. October, p. 133.
——
Exposure Drafts Outstanding. November, p. 125.
——
Exposure Drafts Outstanding. December, p. 100.
Official
Releases
SAS No. 88, Service
Organizations and Reporting on Consistency. February, p.
115.
SAS No. 89, Audit Adjustments. February, p. 117.
——
Independence Standards Board Standard No. 2, Certain
Independence Implications of Audits of Mutual Funds and Related
Entities. March, p. 104.
SAS No. 90, Audit Committee Communications. March, p.
103.
GASB Statement No. 35, Basic Financial Statements—and
Management’s Discussion and Analysis—for Public
Colleges and Universities. March, p. 109.
——
Council Resolution Amending Interpretation 203-2. April, p. 100.
Ethics Interpretations and Ruling. April, p. 100.
——
Auditing Interpretations. May, p. 132.
Ethics Interpretation. May, p. 133.
Statement of Position 00-1, Auditing Health Care Third-Party
Revenues and Related Receivables. May, p. 128.
Statement on Quality Control Standards No. 4, System of
Quality Control for a CPA Firm’s Accounting and Auditing
Practice. May, p. 125.
Statement on Quality Control Standards No. 5, The Personnel
Management Element of a Firm’s System of Quality
Control—Competencies Required by a Practitioner-in-Charge of
an Attest Engagement. May, p. 125.
——
SAS no. 91, Federal GAAP Hierarchy. June, p. 113.
——
GASB Statement No. 36, Recipient Reporting for Certain Shared
Nonexchange Revenues. July, p. 112.
Statement of Federal Financial Accounting Standards No. 18, Amendments
to Accounting Standards for Direct Loans and Loan Guarantees in
SFFAS No. 2. July, p. 112.
——
SOP 00–2, Accounting By Producers or Distributors of
Films. August, p. 104.
——
FASB Statement No. 138, Accounting for Certain Derivative
Instruments and Certain Hedging Activities. September, p.
123.
FASB Statement No. 139, Rescission of FASB Statement No. 53
and Amendments to FASB Statements No. 63, 89, and 121. September,
p. 130.
Revisions to Code of Professional Conduct and Bylaws; Council
Resolutions. September, p. 132.
——
Amendment to Independence Standards Board Standard No. 2, Certain
Independence Implications of Audits of Mutual Funds and Related
Entities. October, p. 138.
Ethics Ruling and Interpretation. October, p. 149.
Independence Standards Board Standard No. 3, Employment with
Audit Clients. October, p. 135.
Interpretation No. 1-1, Realistic Possibility Standard of
Statement on Standards for Tax Services No. 1, Tax Return
Positions. October, p. 143.
Statement on Standards for Tax Services No. 1, Tax Return
Positions. October, p. 141.
Statement on Standards for Tax Services No. 2, Answers to
Questions on Returns. October, p. 145.
Statement on Standards for Tax Services No. 3, Certain
Procedural Aspects of Preparing Returns. October, p. 145.
Statement on Standards for Tax Services No. 4, Use of
Estimates. October, p. 146.
Statement on Standards for Tax Services No. 5, Departure From
a Position Previously Concluded in an Administrative Proceeding
or Court Decision. October, p. 146.
Statement on Standards for Tax Services No. 6, Knowledge of
Error: Return Preparation. October, p. 147.
Statement on Standards for Tax Services No. 7, Knowledge of
Error: Administrative Proceedings. October, p. 148.
Statement on Standards for Tax Services No. 8, Form and
Content of Advice To Taxpayers. October, p. 148.
——
SAS no. 92, Auditing Derivative Instruments, Hedging
Activities, and Investments in Securities. November, p. 130.
——
Auditing Interpretations. December, p. 120.
FASB No. 140, Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities. December,
p. 106.
Personal Financial Planning
Study
Illuminates Opportunity for PFS Practitioners. (News) January, p.
17.
——
Counseling
Clients on Credit. Knight, Lee G.; Knight, Ray A. February, p.
61.
——
The Dos
and Don’ts of IRA Investing. Preston, Robert. April, p. 45.
——
SSA
Commissioner Urges Rescue Plan. (News) August, p. 16.
——
How to Maximize IRA
Accumulations. Johnson, Linda M. December, p. 32.
SEC Launches
Online Investment Adviser Database. (Special Report) December, p.
24.
Practice
Development
International
Associations. Glickman, Richard. January, p. 41.
——
Lawyers and
CPAs: How the Landscape Is Changing. Myers, Randy. February, p.
73.
——
Is
Business Appraising for You? Danziger, Elizabeth. March, p. 28.
Measuring
Public Companies. (Sidebar) Lang, Eva M. March, p. 33.
Tips for
the Valuator. Evans, Frank C. March, p. 35.
——
Sophisticated
Web Design. Geerts, Guido L.; Waddington, Barbara A.; Dilley,
Steven C. April, p. 55.
——
Start Your
Own Firm. Scott, Robert, B. Jr. May, p. 61.
——
CPA Firms
Profit From Alliances, Says Survey. (News) June, p. 15.
Overnight
to India. Danziger, Elizabeth. June, p. 57.
——
Making
It—As a Consultant. Allred, Sam M. September, p. 71.
——
CPAs Add
HR to the Mix. Brotherton, Phaedra. October, p. 67.
Practice
Management
Confronting
Retirement. Danziger, Elizabeth. July, p. 43.
——
Outsourcing:
Make It Work for Your Company. (Checklist) October, p. 20.
——
The
Downside of Good Times. Dennis, Anita. November, p. 53.
A New
Standard of Tax Practice. Swails, J. Edward. November, p. 79.
——
ERISA Liability for
CPAs. Collins, Michael J. December, p. 39.
Pay Your Staff for
Performance. Scott, Robert B. Jr. December, p. 63.
Practice
Monitoring
Peer
Review For Small Firms. Freundlich, Gary; Webb, Walter H. August,
p. 57.
Professional
Issues
E&Y
First of Big Five in U.S. Market to Ally With Law Firm. (News)
January, p. 11.
——
The CPA As
E-Consultant. (Letter From the AICPA President) Melancon, Barry.
February, p. 6.
Lawyers
and CPAs: How the Landscape Is Changing. Myers, Randy. February,
p. 73.
——
ABA Gives
Thumbs Down to Lawyers’ Fee-Sharing. (Special Report) Tie,
Robert. September, p. 22.
The
SEC’s Proposed Auditor Rule Threatens Our Profession and the
Public. (Letter From the AICPA President) Melancon, Barry.
September, p. 6.
——
Israel’s Accounting Institute to Host Conference. (News)
November, p. 18.
Up the Ladder
of Success. (By the Numbers) November, p. 24.
——
NASBA Meeting
Showcases Profession’s Top Issues. (News) Haberman, Louise
Dratler. December, p. 26.
SECPS Unveils
Tougher Disciplinary Provisions for Firms. (News) December, p.
18.
Recruiting
Hiring
Generation X. Jennings, Andrea T. February, p. 55.
Securing
the Future. Jeffords, Raymond; Scheidt, Marsha; Thibadoux, Greg
M. February, p. 49.
Success
With Interns. (Case Study) Thibadoux, Greg M. February, p. 51.
Risk
Management
Is
Your Company Managing Its Risk? (Checklist) January, p. 8.
Small
Business
Web
Ushers In Changes for Small Businesses. (Graphic) November, p.
17.
Software
Spreadsheet
Smarts. Stein, Justin D. January, p. 53.
——
Picture
That. Bagranoff, Nancy A.; Simkin, Mark G. February, p. 43.
——
Financial
Reports in a Snap. Lenning, Jeff. April, p. 31.
——
Working With
Databases. Hayes, David C.; Hunton, James E. May, p. 70.
——
Finally,
Business Talks the Same Language. Harding, Wayne E.; Zarowin,
Stanley. August, p. 24.
Run
XBRL Right Now. Hoffman, Charles. August, p. 28.
——
Expanding
Into Cyberspace. Zarowin, Stanley. September, p. 32.
——
Sizing Up
NPO Software. Jones, Roberta Ann. November, p. 28.
Tax (Includes Corporate Tax)
Authorities
Intensify Focus on Transfer Pricing. (Graphic) January, p. 81.
Company-Owned
Life Insurance. (From The Tax Adviser) Fiore, Nicholas. January,
p. 92.
Deduction
or Advance? (Tax Cases) Schnee, Edward J. January, p. 88.
Dixon
Award Presented to Podolin. (Tax Matters) January, p. 81.
For
Whom the South Central Bell Tolls. Sabino, Anthony Michael.
January, p. 73.
The Ins
and Outs of IRAs as Community Property. (Tax Briefs) Ozello,
James. January, p. 82.
IRAs
Can Be Taxing. (Tax Briefs) Lynch, Michael. January, p. 82.
Lifson
Testifies on Tax Shelters. (Tax Matters) January, p. 81.
Line
Items. (Tax Matters) Lynch, Michael. January, p. 86.
Short-Term
Rentals Classified as Passive Activity Losses. (Tax Cases) Lee,
Cynthia Bolt. January, p. 84.
SSA
Announces COLAs. (Tax Matters) January, p. 82.
Wealthy
Aware of Gift Tax. (Graphic) January, p. 84.
——
Alternative
Dispute Resolution With the IRS. (From the Tax Adviser) Fiore,
Nicholas. February, p. 92.
Deducting Retirement Plan Expenses. (Tax Case) Schnee, Edward J.
February, p. 89.
Early
Retirees Can Enjoy COLAs. (Tax Brief) Lynch, Michael. February,
p. 87.
IRS
Issues P(T)INs to Preparers. (Tax Matters) Scheidlinger, Jay A.
February, p. 87.
Line
Items. (Tax Matters) Lynch, Michael. February, p. 90.
Property
the Largest Local Tax. (Graphic) February, p. 89.
What
CPAs Should Know About School Tuition Organizations. (Tax
Matters) Mohrweis, Lawrence C. February, p. 88.
——
Accountant/Client
Privilege. (Tax Case) Schnee, Edward J. March, p. 78.
How
Innocent Spouses Spell Relief. Bryant, Jeffrey J.; Fleischman,
Gary M. March, p. 63.
Line
Items. (Tax Matters) Lynch, Michael. March, p. 77.
Modernization
Update: New IRS Up and Running. (Tax Matters) March, p. 72.
An
Offer You Can’t Refuse. (Tax Brief) Lynch, Michael. March,
p. 77.
Property Taxes Reach Record Level.
(Graphic) March, p. 74.
Public
Disclosure Requirements for Public Charities. (From The Tax
Adviser) Fiore, Nicholas. March, p. 80.
——
Advocate
Reports Taxpayer Concerns to Congress. (Tax Matters) April, p.
67.
AMT
Hitting Middle Class Harder. (Graphic) April, p. 68.
Mutual
Fund Redemptions. (From The Tax Adviser) Fiore, Nicholas. April,
p. 74.
“Begging”
Doesn’t Equal Earned Income. (Tax Briefs) Metrejean, Cheryl.
April, p. 68.
Calculating
Insolvency. (Tax Cases) Schnee, Edward J. April, p. 71.
Cancellation
of Nonrecourse Debt. (Tax Cases) Schnee, Edward J. April, p. 69.
Electronic
Filing Gets Passing Grade. (Graphic) April, p. 67.
Liability
for Unpaid Taxes When Wrong Advice Is Given. (Tax Cases) Lee,
Cynthia Bolt. April, p. 71.
Line Items.
(Tax Matters) Lynch, Michael. April, p. 70.
Taxpayers
Win Round in Cash Method Battle. (Tax Briefs) Navani, Vinay S.
April, p. 68.
Top 10
Litigated Tax Issues. (Graphic) April, p. 67.
——
Court Rules
on Lottery Payoffs. (Tax Briefs) Ozello, James. May, p. 85.
Line
Items. (Tax Matters) Lynch, Michael. May, p. 86.
Nonprofit
Health Clubs Also Cater to Upscale Clientele. (Graphic) May, p.
85.
Nothing
Small About Leap-Year Numbers. (Graphic) May, p. 17.
S
Corporation Stock Basis. (Tax Cases) Schnee, Edward J. May, p.
86.
Social
Programs Consume Most Tax Money. (Graphic) May, p. 88.
Taking
Back the Dependency Exemption. (Tax Briefs) Lynch, Michael. May,
p. 86.
Tax
Simplification Proposals. (From The Tax Adviser) Fiore, Nicholas.
May, p. 92.
Transfers
Incident to a Divorce. (Tax Cases) Metrejean, Eddie. May, p. 88.
——
The
Arbitration Alternative. (Tax Practice) Laffie, Lesli S. June, p.
86.
Don’t
Be Passive. (Tax Brief) Lynch, Michael. June, p. 78.
Corporate
Sponsorship Arrangements. (From The Tax Adviser) Fiore, Nicholas.
June, p. 84.
The
High Cost of a Free Lunch. Johnston, Earl B. June, p. 61.
Installment
Sale Reporting for Accrual-Method Taxpayers—Gone But Not
Forgotten. (Tax Matters) June, p. 78.
IRS
Adds New Third-Party Letters. (Tax Matters) June, p. 77.
Line
Items. Lynch, Michael. June, p. 80.
Standards
for Tax Services Proposed. (Tax Matters) June, p. 77.
Top
Errors Preparers Made. (Graphic) June, p. 77.
When to
Deduct Annual Expenditures. (Tax Cases) Schnee, Edward J. June,
p. 82.
——
Aggregating
Your Rental Activity? Be Sure to Tell the IRS. (Tax Briefs)
Lynch, Michael. July, p. 71.
Beyond
Section 1031. Raitz, Ronald L.; Raitz, Bridgette M. July, p. 61.
Compensating
Employees With Nonemployer Stock Options. (From The Tax Adviser)
Fiore, Nicholas. July, p. 80.
E-Filing
on the Rise. (Graphic) July, p. 69.
Got
Tips? Better Report Them. (Tax Focus) Laffie, Lesli S. July, p.
75.
IRS
Unveils Initiative to Solve Processing Problems. (Tax News)
Lynch, Michael. July, p. 69.
Line
Items. Lynch, Michael. July, p. 72.
Shareholder
Allowed Deduction for S Corp. Debt Loss. (Tax Briefs) Nivani,
Vinay. July, p. 69.
Size
Matters to the IRS. (Tax Briefs) Lebow, Marc L.; McLain, Michael.
July, p. 70.
Stock
Redemption and Divorce Revisited. (Tax Case) Schnee, Edward.
July, p. 74.
——
Contingent
Attorney’s Fees Taxed As Income. (Tax Briefs) Lynch,
Michael. August, p. 81.
Corporate
Tax Shelters. (From The Tax Adviser) Fiore, Nicholas. August, p.
91.
Easing
the Chronically Ill’s Tax Burden. (Tax Focus) Laffie, Lesli
S. August, p. 89.
IRS
Division for Large and Midsize Businesses Begins Operations. (Tax
News) August, p. 81.
Line
Items. (Tax Matters) Lynch, Michael. August, p. 85.
Litigation
Costs for Unreasonable Penalty Recovered. (Tax Briefs) Ozello,
Jim. August, p. 85.
Taxation
of Contingent Fee Awards. (Tax Case) Schnee, Edward J. August, p.
86.
Top
Errors on Innocent Spouse Relief Form. (Graphic) August, p. 81.
——
Accounting
for LLC Conversions. Jones, Glendell Jr., September, p. 77.
Automatic
Consent to Change Accounting Method Available. (Tax Briefs)
Nivani, Vinay. September, p. 90.
Determination
of a Profit Motive. (Tax Cases) Lee, Cynthia Bolt. September, p.
94.
Expanding
Into Cyberspace. Zarowin, Stanley. September, p. 32.
IRS
States Position on Hybrid Plan Arrangement. (Tax News) Ozello,
James. September, p. 88.
Line
Items. (Tax Matters) Lynch, Michael. September, p. 90.
Longer
Wait for Tax Freedom. (Graphic) September, p. 88.
Mortgage
Interest and Bankruptcy. (Tax Cases) Schnee, Edward J. September,
p. 93.
Self-Rental
Income Considered Active. (Tax Briefs) Lynch, Michael. September,
p. 88.
State
Voluntary Disclosure Programs. (From The Tax Adviser) Fiore,
Nicholas. September, p. 100.
Valuing
Closely Held Stock for Estate and Gift Tax Purposes. (Tax Focus)
Laffie, Lesli S. September, p. 97.
——
Being a
Trader in Securities. (From The Tax Adviser) Fiore, Nicholas.
October, p. 118.
Corporate
Acquisition Issues. (Tax Case) Schnee, Edward J. October, p. 115.
LMSB
Deputy Commissioner Stresses Fairness for Taxpayers. (Tax News)
October, p. 113.
Paying
the Piper: Some Tax Rules for Daytraders. (Tax Brief) Lebow, Marc
I; McLain, P. Michael. October, p. 115.
Taxes
Take Largest Bite Out of Work Day. (Graphic) October, p. 113.
Tax
Services Standards Issued. (Tax News) October, p. 113.
Uncle
Sam’s Budget for 2001. (Graphic) October, p. 115.
——
Donating
Excess Inventory to Charity. (Tax News) November, p. 96.
EFTPS
Hits New High. (Graphic) November, p. 99.
Expensing
Corporate Activities. (Tax Case) Schnee, Edward J. November, p.
98.
Federal
Spending On States: Feast or Famine In 1999. (Graphic) November,
p. 96.
How to
Scale the Deduction Barriers. Maples, Larry; Earles, Melanie
James. (Corporate Tax) November, p. 69.
Is a
Contingent Attorney’s Fee Includible in Plaintiff’s
Income? (Tax Focus) Laffie, Lesli. November, p. 102.
Last
Known Address Program Delayed. (Tax News) November, p. 96.
Line
Items. Lynch, Michael. November, p. 99.
A New
Standard of Tax Practice. Swails, J. Edward. November, p. 79.
Same
Desks But Different Results. (From The Tax Adviser) Fiore,
Nicholas. November, p. 108.
Tip
Compliance Programs Widened. (Tax News) November, p. 96.
——
The Business of
Charity. Foran, Nancy J.; Thiesen, Barbara A. December, p. 77.
Depreciation of
Lear Jet is Not a Business Expense. (Tax Briefs) Lynch, Michael.
December, p. 83.
Deduction for
Religious Education Disallowed. (Tax Briefs) Lee, Cynthia Bolt.
December, p. 83.
Include a Tax
Strategy to Make a Good Deal Better. (Checklist) December, p. 14.
IRS Offers Help on
Mutual Fund Expenses. (Tax News) December, p. 83.
Line Items. (Tax
Matters) December, p. 84.
When Giving
Advice, Experience is Key. (Tax Case) Schnee, Edward J. December,
p. 85.
Quality Control for
Tax Practices. (From the Tax Adviser) Fiore, Nicholas. December,
p. 88.
Technology
Smart
Stops on the Web. (News) January, p. 20.
Surf’s Up. (Graphic) January, p.
17.
Technology
Q&A. January, p. 100.
——
Smart
Stops on the Web. (News) February, p. 17.
Technology
Q&A. February, p. 95.
——
E-Business
Tops Tech Priorities for CPAs. (Special Report) Tie, Robert.
March, p. 20.
Smart
Stops on the Web. (News) March, p. 19.
Technology
Q&A. March, p. 83.
——
Best
Practices for E-Commerce Self-Defense. (Checklist) April, p. 12.
Electronic Filing Gets Passing Grade.
(Graphic) April, p. 67.
Smart
Stops on the Web. (News) April, p. 17.
Technology
for the New Millennium. Zarowin, Stanley. April, p. 22.
Technology
Q&A. April, p. 77.
——
Smart
Stops on the Web. (News) May, p. 20.
Technology
Q&A. May, p. 97.
——
Choosing
an Online B-to-B Site. (Checklist) June, p. 10.
Hey,
What If…? Bryant, Stephanie M. June, p. 35.
Launch
a Web Site—Now. Zarowin, Stanley. June, p. 22.
Smart
Stops on the Web. (News) June, p. 19.
Technology
Q&A. June, p. 95.
——
Smart
Stops on the Web. (News) July, p. 22.
Technology
Q&A. July, p. 91.
——
Smart
Stops on the Web. (News) August, p. 17.
Technology
Q&A. August, p. 94.
——
Smart
Stops on the Web. (News) September, p. 24.
Technology
Q&A. September, p. 107.
——
Smart
Stops on the Web. (News) October, p. 25.
Technology
Q&A. October, p. 120.
——
Accountants Are Thriving on the Web, Says Survey. (News)
November, p. 20.
Sizing Up
NPO Software. Jones, Roberta Ann. November, p. 28.
Smart
Stops on the Web. (News) November, p. 19.
Technology
Q&A. November, p. 117.
Web
Ushers In Changes for Small Businesses. (Graphic) November, p.
17.
——
Smart Stops on the
Web. (News) December, p. 19.
Technology
Q&A. December, p. 92.
Technology
Workshop
Spreadsheet
Smarts. Stein, Justin D. January, p. 53.
——
Financial
Reports in a Snap. Lenning, Jeff. April, p. 31.
——
Working With
Databases. Hayes, David C.; Hunton, James E. May, p. 70.
——
Hey, What
If…? Bryant, Stephanie M. June, p. 53.
——
Getting
Numbers to Tell the Story. Herrmann, Keith. July, p. 37.
——
Drilling
for Information. Lenning, Jeff. August, p. 39.
——
Flowcharting
Made Simple. Lehman, Mark W. October, p. 77.
——
Yes, You Can
Program in VBA. Stein, Justin D. November, p. 47.
——
Get Remote Computer
Access—And Save. Vinnedge, David. December, p. 71.
Worth
Repeating
Who
Are We As a Profession—and What Must We Become? Elliott,
Robert K. February, p. 81.
——
The Public
Oversight Board. Sommer, A. A. Jr. September, p. 84.