From the tax adviser: royalties or wages? Earnings by any other name … are still earnings
Lesli S. Laffie
The Tax Court ruled tha…
Category: Journal of Accountancy
Tap into XBRL’s power the easy way: the Microsoft Office Tool for XBRL benefits all financial reporting participants
Jeffrey W. Naumann</p…
Increasing transparency in peer review: members speak out
Adam Snyder
At its spring 2004 meeting, the AICPA’s governing council app…
Limit practice liability: select your form of business and your associates with care
Sandra K. Miller
Since the litigation explosio…
The accounting profession: looking ahead: some key leaders identify the current initiatives that will shape developments
Cynthia Harringto…
Oh, the places you’ll go! CPA’s today have career options even they never envisioned 100 years ago
Maureen Nevin Duffy
“If a census…
We are in the business of helping our clients succeed – accountants
J. Curt Mingle
As I write this, today’s newspaper has two front…
The single-participant 401: the who, what and why of this new benefit for small businesses – k
Juliette Fairley
The 401(k) plan has…
Say good-bye to pooling and goodwill amortization
Stephen R. Moehrle
EXECUTIVE SUMMARY
* NEW FASB STANDARDS PROHIBIT the poo…
Reviews of financial statements – SAS 71 vs. SSARSs – Statement on Auditing Standards and statements on standards for accounting and review serv…
