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June 1999  Vol. 187  No. 6
Table of Contents


ARTICLES

   

Publisher's Info Page This symbol identifies articles in the home study CPE program.

 

International
ARE YOU EURO-FLUENT?
Anette W. Estrada and Sander S. Wechsler
Europe's monetary union will change your competitive position. Know the potential impact the euro will have on your information systems and financial reporting.

Business and Industry
TRANSLATING THE STANDARDS
Anita Dennis
Industry insiders share their step-by-step approach to understanding and implementing new accounting guidance.

Business and Industry/Tax Issues
THE FINAL FRONTIER
Andrew C. Lee
The federal government may enact legislation to tax all remote commerce, including the Internet. Businesses should keep an eye on possible changes.

Financial Reporting
WHAT CONSTITUTES CONTROL?
Brian Henry
FASB is looking at consolidated financial reporting again. The accounting community is divided on whether the proposals will pass—or if they are needed at all.

Practice Management
JUST SAY NO TO COSTLY CLIENTS
Elizabeth Danziger
Weed out clients who drain your time, energy and patience and then reward you with complaints and late payments.

Government Accounting
FEDERAL FINANCIAL STATEMENTS: THE REVOLUTION IS HERE!
Wendy Comes and Anne Curtin Riley
Agencies have begun to use a new set of accounting standards. Here's what you should know about them.

Case study: How NASA applies the standards.

Technology
HOW TO GET WELL CONNECTED
Eric E. Cohen
With the right tools you can easily take your office with you anywhere.

Women and Family Issues
TOWARD AN EQUAL FUTURE
Mary S. Doucet and Karen L. Hooks
This survey shows advances have been made in firms' family-friendly policies, but still the percentage of women becoming partners falls short.

Tax
GIMME SHELTER
James R. McDaniel and Jennifer M. Honey
Despite pared-back benefits, qualified personal residence trusts can still help certain clients save estate taxes.

 

NEWS

International Accounting
FASB and the AICPA claim the IASC is not ready to issue global standards.

Women and Family Issues
Private accounts may not be the Social Security reform solution for impoverished women retirees.

Financial Accounting
FASB issues a revised exposure draft on present value accounting.

The Internet
Smart stops on the Web.

Pensions and Benefits
Rebecca Miller, CPA, represents the profession in her new role as a member of the DOL advisory council.

Government Accounting
State and local governments no longer have to include Y2K disclosures in the notes to their financial statements.

By the Numbers
More than ever before, business executives are getting hooked online.

Professional Issues
Edward W. Trott, a partner of KPMG, begins a five-year term as a member of FASB next month.
Kathy G. Eddy, a local practitioner, is nominated as AICPA vice-chairman for 1999-2000.

FYI
News, notes and items of interest.

 

COLUMNS

Checklist
The eight universal laws of leadership.

Tax Matters

From the Tax Adviser
Tax aspects of global expansion.

Letters

Index
Six-month index.

Golden Business Ideas
Practical ideas for improving your business.



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©1999 AICPA