| Year 2000 Preparedness
Guidelines for Small and Mid-Size Companies
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|
By Sid M. Edelstein
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You may have thought that the Year 2000
problem would only affect large companies with giant computer
networks. Smaller companies, too, must take charge of their Y2K
destiny. The author provides a quick guide to finding and solving
Y2K problems before it's too late.Article
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| The Profession, for
Better of Worse: This Is My
Quest
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An interview
with Eli Mason
By James L. Craig, Jr., and Douglas R.
Carmichael
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Over a career spanning more than
half a century, Eli Mason has been a successful practitioner, a
leader within the profession, and a vocal critic of the
establishment. His opinions may be controversial, but his devotion
to the profession and support of local firms are unquestioned. This
interview kicks off The CPA Journal Millennium Series. Article
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| Preparing
Financial Graphics
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By Cheryl Linthicum Fulkerson, Marshall K.
Pitman, and Cynthia Frownfelter-Lohrke
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Appealing financial graphics are not just
for the Fortune 500. Graphics can spruce up any financial
presentation. Everyday software is all that is needed to make great
graphics; the authors show how to put it to use. Article
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| Capitalization vs. Expense
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By Leonard G. Weld and Charles E. Price
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A recent tax court case and a technical
advice memorandum point the way to the IRS's new attitude toward
capitalization. The IRS now appears to be taking a hard line on
expensing certain costs, and the ramifications of this position are
wide ranging. Article
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| Attorneys and CPAs: Cooperation or
Confrontation?
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| By Ronald
J. Huefner and Stephen
Kellogg
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the diversity and complexity of services
offered by CPA firms have brought CPAs into greater contact with the
practice of law. As attorneys and CPAs increasingly find themselves
with mutual interests and clients, the question is whether this will
lead to cooperation or confrontation between the professions. Article
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| The IRS's New Approach to
Financial Status Audits
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By Philip R. Fink and Charles Gibson
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Taxpayer advocates, CPAs, and the AICPA have
long objected to the IRS's use of financial status audits because of
their Big Brother connotation. The IRS Restructuring and Reform Act
of 1998 is intended to curtail their usage. The authors examine the
history of financial status audits and the changes in their
application currently underway. Article
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