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Journal of Accountancy

Latest Issue: 08/01/2008

In This Issue

1-10 (of 25) related articles Items per page
2. Make the Most of Mentoring: Hands-on Coaching Can Maximize Potential
* The definition of mentoring is expanding to include the concept of coaching, which is focused on helping others learn job-related skills for growth.
(PERIODICAL ARTICLE)
3. Taking Emotion Out of the Decision
Much has been written in financial planning periodicals regarding the pros and cons of long-term care insurance, perhaps because it is still in its infancy ...
(PERIODICAL ARTICLE)
4. A better way to gauge profitability: systematic ratio analysis using the...
EXECUTIVE SUMMARY * Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis ...
(PERIODICAL ARTICLE)
5. Long-term care insurance and tax planning: make the most of tax rules for...
EXECUTIVE SUMMARY * Long-term care (LTC) insurance benefits are tax-free to the insured for either reimbursement of qualified expenses or payments up to a per-diem ...
(PERIODICAL ARTICLE)
6. Successfully navigating OPEB: new standards cast light on governments'...
EXECUTIVE SUMMARY * GASB released two important standards intended to disclose the nature and extent of non-pension post-employment benefit liabilities largely related to health care.
(PERIODICAL ARTICLE)
7. S corporations.
S Corporation Returns Sec. 6699 imposes a new penalty in addition to the penalties under Sec. 7203 (willful failure to file, supply information, or pay ...
(PERIODICAL ARTICLE)
8. Partners & partnerships.
Joint Venture of Husband and Wife A joint venture conducted by a husband and wife generally is treated as a partnership for federal tax purposes.
(PERIODICAL ARTICLE)
9. Limited liability companies.
LLC Fees in California In 1994, California enacted legislation that allowed the formation of limited liability companies (LLCs) in the state. In addition, the legislation ...
(PERIODICAL ARTICLE)
10. Employee benefits.
Cafeteria Plan Prop. Regs. Sec. 125, governing cafeteria plans, was added to the Code in 1978, (41) and proposed regulation were issued in 1984, 1989, ...
(PERIODICAL ARTICLE)
1-10 (of 25) related articles Items per page
1-10 (of 25) related articles

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