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The CPA Journal
Latest Issue:
01/01/2010
In This Issue
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1. High-School Accounting Needs Broader Scope
In the November 2009 issue of The CPA Journal, I argued for requiring a master's degree in accounting, a position the Society has advocated for ... (PERIODICAL ARTICLE)
2. A Fraud Case Study: The Skim Sisters
Editor's Note: This article is excerpted from Fraud Casebook: Lessons from the Bad Side of Business, published by Wiley and edited by Joseph T. Wells. (PERIODICAL ARTICLE)
3. Is the Truth the Problem?
HEADNOTE The State of Fair Value Accounting Under U.S. GAAP The recent economic crisis has caused major havoc in the financial industry - banks, investment ... (PERIODICAL ARTICLE)
4. The Proposed Uniform Imprudent Management of Institutional Funds Act
In 1978, New York amended its Notfor-Profit Corporation Law (NPCL) to enact many provisions of the Uniform Management of Trust Funds Act. This uniform law ... (PERIODICAL ARTICLE)
5. inbox: letters to the editor
Ethics and Accounting Socially Responsible Accounting: A Call for Reform in the Profession," by Richard H. Kravitz (The CPA Journal, November 2009) offers thoughtful, meaningful ... (PERIODICAL ARTICLE)
6. IRA Choices: To Convert or Not to Convert?
HEADNOTE Roth IRA Conversions in 2010: Issues and Opportunities IMAGE ILLUSTRATION 1 IMAGE ILLUSTRATION 2 In 2010, a restriction limiting the ability of many taxpayers ... (PERIODICAL ARTICLE)
7. Fair Value Changes Ahead
IMAGE ILLUSTRATION 1 The use of fair value in financial reporting is not new; it is required or permitted under many standards, some of which ... (PERIODICAL ARTICLE)
8. A New Paradigm of Reporting
HEADNOTE The Basics of International Financial Reporting Standards The acceptance of International Financial Reporting Standards (EFRS) for the preparation of financial statements for publicly traded ... (PERIODICAL ARTICLE)
9. Variance Analysis Using Throughput Accounting
HEADNOTE Better Management Approach to Measuring Results In September 2007, Toyota President Katsuaki Watanabe outlined plans to sell 10.4 million vehicles globally in 2009. The ... (PERIODICAL ARTICLE)
10. Deductibility of Expenses Associated with Renting a Second Home
IMAGE PHOTOGRAPH 1 The tax rules governing expenses incurred in owning or renting a second home are likely to be important to many taxpayers in ... (PERIODICAL ARTICLE) | |
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1-10 (of 20) related articles
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1-10 (of 20) related articles
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