May 1999 Vol. 187 No. 5
Table of Contents
| Home · Online Publications · Journal of Accountancy · Online Issues · May 1999 |
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May 1999 Vol. 187 No. 5 Table of Contents |
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| Publisher's Info Page |  | This symbol identifies articles in the home study CPE program. |
| Articles | ||
| The Small Practitioner | In My Opinion/ Practice Management | |
| It's a Small-Firm World After All Richard J. Koreto Two CPAs show that to have a viable international practice, skill and experience matter much more than size. |
CPA Firms: Future Alliances William L. Reeb The author believes CPA firms can better serve clients' changing needs by building alliances with other CPAs to develop multiple specialties—something only very large firms now provide. |
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| Auditing | Employee Benefits | |
| A Declaration of Independence J. Gregory Jenkins The SEC and the AICPA have established the Independence Standards Board, a private-sector body, to address today's auditor independence issues. How will its activities affect the relationships CPAs have with their publicly held clients? |
Are Vebas Worth Another Look? Allen F. Ross Voluntary employee beneficiary associations (VEBAs) enjoy a large body of case law, private letter rulings, code provisions and regulations that provide CPAs and employers with guidance on their proper design and operation. CPAs may find they are worth a second look. |
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| Marketing Clinic | Corporate Tax/ Financial Reporting | |
| Make Your Firm A Household Name John von Brachel This inside look at a Minnesota CPA firm reveals how to transform a firm name into a brand prospective clients will look to when they need professional services. |
When Should Advertising Be Capitalized? Larry Maples and Melanie Earles When a company incurs an advertising expenditure, the general rule is to expense it for both tax and financial reporting purposes. Still, there are some circumstances in which advertising should be capitalized. |
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| E-Commerce | Fraud Detection | |
| Get Into E-Commerce Without Betting The Store Marlene Piturro Need to decide whether the cost of investing in the technology and support to conduct e-commerce is justified? The first steps may not cost as much as you think.
The XML Files |
I've Got Your Number Mark J. Nigrini Is it possible to predict the occurrence of certain numbers in a set of accounting records? Yes, if you understand Benford's lawa mathematical theorem that CPAs are using to detect errors and irregularities in company data. |
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| Internal Audit | ||
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Co-Sourcing: What's In It For Me? C. William Thomas and John Parish A look at how a company can use outsiders to cut costs and maximize capabilities while maintaining control of day-to-day operations. |
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| Corporate Finance | Management Accounting/ Technology | |
| Stock Buybacks: The Rules Ed McCarthy Restrictions designed to protect investors bind CPAs and other financial executives who administer stock repurchase programs. Structure buybacks so you don't run afoul of the SEC. Here's how. |
Accounting—The Digital Way Scott M. Boggs Five years ago Microsoft spent two weeks of every month closing its books. Today, it closes them in four days. The system is a model other companies should consider for their own use. |
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| Profile | ||
| Making Granite Solid As A Rock Weld Royal Larry Wills left a promising career in a large CPA firm to help grow a fledgling start-up into a broadcasting industry contender whose reach now extends into 7% of America's households. |
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| News | ||
| Assurance Services | Special Report: Auditing/Attestation | |
| E*Tradean online broker much in the newsearns the WebTrust seal. | Debate continues to surround compilations, plain paper and the recent changes in Florida. | |
| Financial Accounting | Professional Issues | |
 ¤ FASB takes another look at consolidated financial statements with a new exposure draft.¤ The FAF tries to slow the decline in FASB and GASB funding. |
¤ What COSO's new study on fraud means for CPAs. ¤ CPA crunches the numbers and finds Celtics in the green. |
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| By the Numbers | Government Auditing and Accounting | |
| Small business owners struggle with accounting. | Richard C. Tracy, director of audits for Portland, Oregon, joins GASB. | |
| The Internet | Correction | |
| Smart stops on the Web. | A misspelling corrected. | |
| FYI | International | |
| News, notes and items of interest. | Great Britain and Ireland embrace WebTrust; other countries consider it. | |
| Technology | At a Glance: Charts and Graphics | |
| ¤ The Top 10 technologies for CPAs—plus 5 to watch out for in the future. ¤ Is Linux the operating system of tomorrow? |
¤ Women seen to make gains as managers. ¤ High-income taxpayers. |
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| Columns | ||
| Tax Matters | Letters | |
| ¤ Taxpayers will benefit from new employee evaluation system at the IRS. ¤ Tax Brief. Individual: The IRS redefines the temporary workplace. ¤ Line Items. ¤ Tax Case: Employees are allowed to purchase stock from spinoff. |
¤ When AICPA rules and state regulations conflict. ¤ More on CPE changes. ¤ On cutting a financial report. ¤ A compliment. ¤ Flat tax issues. |
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| Inside AICPA | From the Tax Adviser | |
| ¤ Shambo honored at PFP conference. ¤ AICPA restructures CPE division. ¤ Institute recognized for WebTrust press kit. |
Rescinding transactions. | |
| Checklist of the Month | ||
| In Search of the Right Niche | ||
