CPA Journal Online

CPA Journal Online

Search
     Software
     Personal
     Help

Table of Contents-1995

January-July

"Anti-conduit" regulations issued. (International Taxation)
A case against individual performance budgeting.
A conceptual analysis of the flat tax.(Cover Story)
A follow-up on CD-ROM tax services. (The CPA & the Computer)
A practical guide to mediation for CPAs. (includes related article)
A search for missing deductions involving acquisition of a principal residence. (Federal Taxation)
A second opinion on international accounting standards. (includes related article) (Accounting)
Accounting for securitized assets.
Audit fees - what research tells us. (Auditing)
Avoiding costly mistakes on guaranteed payments to partners.
Blowing the whistle: accountants in industry. (whistleblowing)(includes related article)
CPAs on the information superhighway. (includes related article) (Cover Story)
Combined reporting by "holding companies" after Mohasco. (Mohasco Corp. and subsidiary Mohasco Carpet Corp.) (State & Local Taxation)
Connecticut special purpose bond interest.(State & Local Taxation)
Containing workers' compensation claims. (The CPA in Industry)
Continuous process improvement in small CPA firms.
Control procedures and risk assessment - making SAS No. 55 user-friendly. (Statement of Accounting Standards) (Auditing)
Deducting seller-paid points under Rev. Proc. 94-27. (revised IRS proclamation) (Federal Taxation)
Doing business in China.
Employee stock ownership plans: new accounting for these fables.
Estate entitled to marital deduction for QTIP election. (qualified terminable interest property) (Estates & Trusts)
Executive compensation and RRA '93. (Revenue Reconciliation Act of 1993)
Expanding file names. (The CPA & the Computer)
Finally ... someone at the IRS called the EPA. (accounting for environmental clean up costs)
Four steps to better client retention. (The CPA Manager)
Gifts from revocable trusts. (Estates and Trusts)
Group support systems can improve your meetings.
Hidden biases among jurors in accounting malpractice cases. (Accountant's Liability)
How accountants can use the Internet. (The CPA & the Computer)
ISO 9000: a new opportunity for CPA firms.(The CPA Manager)
Implementation of SFAS No. 114, "Accounting by Creditors for Impairment of a Loan." (Statement of Financial Accounting Standards)
Income tax defective trusts can save taxes. (Personal Financial Planning)
International accounting standards: a status report (1995).(Accounting)
Joining the family - working with family businesses. (includes related article)
LLCs: the business planner's dream entity. (limited liability companies)(includes related articles)(Cover Story)
LLCs: the entity of the future? (limited liability companies) (State & Local Taxation)
Litigation support liability - the Mattco decision. (Mattco Forge v. Ernst & Young)
Making automated speech recognition work. (The CPA & the Computer)
Market-timing is harder than it looks. (Personal Financial Planning)
New York State and City income tax consequences of IRA and pension distributions. (individual retirement accounts)(State & Local Taxation)
New York enacts OBRA '93 Medicaid law. (Omnibus Budget Reconciliation Act of 1993) (Estates & Trusts)
New guidance in accounting for corporate restructuring: EITF 94-3. (Emerging Issues Task Force of the FASB)(includes related articles)
New law - durable and springing powers of attorney. (Estates and Trusts)
New rules on disclosure of certain significant risks and uncertainties. (includes related article) (Cover Story)
New transfer pricing documentation requirements and penalties.
Non-rollover IRAs join property exempt from creditors' claims. (individual retirement accounts) (Employee Benefit Plans)
Passive activities and real estate persons: understanding the RRA '93 requirements. (Revenue Reconciliation Act of 1993)
Payroll tax and immigration laws for domestic service employees.
Pennsylvania gain from sale of pipeline was nonbusiness income. (State & Local Taxation)
Perceptions of peer and quality review.(Auditing)
Practice continuation. (practice continuation agreements) (The CPA Manager)
Private foundations and indirect self-dealing. (Federal Taxation)
Re-engineering accounting-system operations. (CPA in Industry)
Reporting options when beginning inventory is unobserved. (includes sample of independent auditor's report) (Auditing)
Revisiting consolidated financial statements. (includes related articles)
SAB 93 and discontinued operations. (Staff Accounting Bulletin No. 93) (Accounting)
Shared foreign sales corporations.
Small business initiatives under the securities acts.
State tax consequences of short period tax returns. (State & Local Taxation)
Steps to take in preparing and dealing with an IRS examination.
Strengthening the professionalism of the auditor: an interview with Donald Kirk. (chairman of Advisory Panel on Auditor Independence)(includes related article) (Cover Story)
Tax appeals tribunal decision in Johnson & Higgins. (State & Local Taxation)
Tax exempt bonds after RRA '93. (Revenue Reconciliation Act of 1993)(Federal Taxation)
Tax filing and electronic data interchange. (The CPA & the Computer)
Tax planning for the first-year "depreciation" deduction under IRC Sec. 179.
Taxpayers retaining use of residence denied exclusion of gain on sale.
The 1994 revisions to 'Government Auditing Standards.' (includes related articles)
The 1995 tax season tune-up. (tax filing system)
The CPA Journal symposium on recommendations for improving business reporting. (includes related article) (Cover Story)
The FASB after stock compensation: an interview with Dennis Beresford. (chairman)(includes related article)(Interview)
The new SAS on using the work of a specialist. (Statement of Auditing Standards No. 73)
Tools for becoming a successful business manager.(The CPA in Industry)
U.S. General Accounting Office perspective on future audit issues.
Valuing stock options: a cost-effective spreadsheet template. (Accounting)
Valuing the health-care practice. (includes related article)
Withholding for foreign partners. (Federal Taxation)
Wyatt Earp, frontier accountant.
Z scores - a guide to failure prediction. (business failure) (Auditing)

The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.