• IRS REFORM ON ITS WAY TO BECOMING LAW
• FASB GETS ENDORSEMENTS: SUPPORT CONTINUES TO WANE FOR RESTRUCTURING BILLS
• NEW SEC CHIEF ACCOUNTANT TURNER BEGINS POSITION
• SENATE PASSES SECURITIES LITIGATION UNIFORM STANDARDS ACT
• INTERNET REDEFINING ROLES OF ADMINISTRATIVE ASSISTANTS
• CONTROLLERSHIP AND COMPILATION SERVICES UNDER SCRUTINY
• COMMENT DUE SOON ON AICPA ETHICS EXPOSURE DRAFT

Features

• International Accounting Standards
• Individual Retirement Accounts After TRA '97
• A New Course for the CPA Examination
• Joint Tenancy with Rights of Survivorship
• An interview with STUART KESSLER
• Software Revenue Recognition Under SOP 97-2

Departments

• ACCOUNTING
  • NEW STATEMENT ON PENSION AND OTHER BENEFIT DISCLOSURES

• AUDITING
  • ASB ISSUES INTERPRETATION OF AU SECTION 623
  • ESTABLISHING AN UNDERSTANDING WITH THE CLIENT

• THE CPA IN INDUSTRY
  • UNDERSTANDING THE VALUE OF YOUR EMPLOYEES' KNOWLEDGE

• ESTATES AND TRUSTS
  • REVENUE RULING 98-8: PURCHASES OF QTIP REMAINDER INTERESTS
  • MARITAL DEDUCTION AND CREDIT SHELTER DISPOSITIONS AND THE USE OF FORMULA PROVISIONS, FOURTH EDITION
  • CLARIFICATION ON SHELFER CASE

• FEDERAL TAXATION
  • TAX PLANNING FOR SOCIAL SECURITY BENEFITS

• PERSONAL FINANCIAL PLANNING
  • GOING OFFSHORE: THE CAYMAN ISLANDS

• STATE AND LOCAL TAXATION
  • NEW YORK STATE NONRESIDENT ISSUE: TERMINATION AND BUYOUT PAYMENTS

• EMPLOYEE BENEFIT PLANS
  • FLEXIBLE BENEFIT PLANS: A WIN-WIN ARRANGEMENT

• THE CPA & THE COMPUTER
  • PRACTICE MANAGEMENT

• THE CPA MANAGER
  • TAKING THE FEAR OUT OF GETTING NEW CLIENTS