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articles in the home study CPE program. |
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Working
Couples: Small Firm Solutions
Lyn Millner
Small CPA firms face a host of unique
challenges. True mom-and-pop practices—firms
run by husbands and wives—share tips on
everything from staffing to succession planning. For partners of small CPA firms. |
Feng
Shui for Beginners
Barbara Weltman and
Michael Hayes
Half art, half mysticism, feng shui is an
ancient Chinese practice of using placement to
enhance harmony and prosperity. It can make your
work space more pleasant and efficient. For CPAs with home offices. |
Technology
HIGH
TECH FOR THE SMALL OFFICE
Randolph P. Johnston
CPAs with a small office will need to bring their
technology up to date. Here are prices and model numbers
to get you started. For CPAs with
small firms or home offices.
Financial Reporting
HOW
TO “EXCEL” AT OPTIONS VALUATION
Charles P. Baril, Luis Betancourt
and John W. Briggs
Public companies can choose any model to calculate
the fair value of employee stock options as long as it
meets certain requirements. But a lattice model works
better for some companies. Learn how to build one in
Excel. For CPAs who prepare,
analyze or audit options valuations.
Financial Reporting
THE
CHANGE GAME
Joseph L. Morris
A new standard—FASB Statement no.
154—focuses on how companies must treat changes in
accounting principles in their financial statements.
Accountants have only a short time to get up to speed
before the implementation deadline. For
CPAs who prepare or audit financial statements.
Financial
Reporting
TO
CONSOLIDATE OR NOT
Thomas A. Ratcliffe
FASB guidance on variable interest entities in
Interpretation no. 46(R) helps companies decide whether
one entity needs to be consolidated into another’s
financial statements. For CPAs who
prepare, audit, review or compile company financial
statements.
Tax/Retirement
GET BACK
ON TRACK
Steven Schmutter
Clients or employers that haven’t properly
updated their retirement plans for legal changes or
haven’t operated them according to plan provisions
may lose important tax benefits. The IRS provides a
comprehensive program to help keep plans tax-qualified. For tax practitioners, employee benefits
consultants and firm partners.
News Digest
Pro Bono…Accounting…Financial Reporting…Government Accounting…International…Personal Financial Planning…Professional Issues…FYI.
The
Internet
Smart stops on the
Web.
At
a Glance: Charts and Graphics
More hired for 4th quarter.
Off to a good start.
Instinct over information.
Don’t fear the reaper.
Taxpayers: Welcome to the Web.
Thanks, Uncle Sam.
Pay up or get locked up.
Those jailed do less time.
Uncle Sam ups the max.
Top Line
News, people,
trends and other noteworthy items.
Checklist
Economic indicators
to watch and why.
Tax Matters
Creative
capital gains.
Unallocated
support payments as alimony.
Taxing workers’
comp.
From the Tax
Adviser
Starting in 2006: Roth
401(k)s.
Technology
Q&A
Stanley Zarowin
Get Thumbs out of the way…How to fix a scrambled Registry…What’s going on inside an
Excel formula?…Add
graphics to Excel headers…Prepare a workpaper stamp…Shortcuts.
Reviews
Business bookshelf.
12-Month
Index
JofA
articles by author and subject.
The
Last Word
A closer look at some
of the intriguing, inspiring and imaginative folks who
are the heart of the AICPA.
In This Issue
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