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Journal of Accountancy

Photo: FASB Codification

Test-Driving the Codification

The authors offer a detailed look at the structure of FASB's Accounting Standards Codification and compare the results of research using the new system with those of traditional research methods.

Photo: Customer Profitability

Managing Customer Profitability

The recognition of differences in customer profitability by senior financial managers and the use of available tools are critical to a firm’s ability to derive value from its customer investments.

Photo: Bear

Pessimism Grows as Credit Crisis Persists

Rising unemployment and the persistent credit crisis soured the outlook of CEOs, CFOs and other CPAs working in business and industry, according to a quarterly survey by the AICPA.

Photo: Capital Purchase Program

Treasury's CPP Raises Accounting Issues

With $250 billion dollars in play, questions have arisen regarding the accounting treatment for the Treasury Department’s injection of capital into banks through its Capital Purchase Program (CPP).

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Technology Q&A

Technology Q&A

Learn how to reverse the order of a long list in Excel, create a shortcut for easy access to System Restore and generate duplicate changes in multiple Excel worksheets, plus more tips and Excel shortcuts.

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Christopher Cox

Withholding From Foreign Payments: IRM Section Offers Insight

CPAs with clients whose responsibilities include withholding and remitting taxes on payments to foreign individuals and entities can help those clients understand guidelines and institute sound practices.

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Christopher Cox

SEC Chairman Speaks to Future of International Standards 

In a speech at a conference conducted by Financial Executives International, SEC Chairman Christopher Cox said, "Whatever the future of IFRS for U.S. issuers, retail and institutional investors alike in our country are relying upon IFRS today."

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IFRS Road Map

SEC Road Map for Transition to IFRS Available 

The SEC released a long-awaited road map for the transition by U.S. public companies to the use of International Financial Reporting Standards (IFRS). The Commission set a longer-than-expected 90-day comment period for the proposal.

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Issue Archive

Issue Archive
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Forward Arrow IFRS and Accounting Education Sound Bites

Forward Arrow Coverage From the AICPA National Conference on Current SEC and PCAOB Developments

Forward Arrow Recommendations From the 2008 CPA Examination Summit
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