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MARCH Features |
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| G4+1: A
Newcomer to the International
Scene
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By Dennis R. Beresford
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Over the past few years, a
largely informal group of representatives from accounting
organizations in five industrial nations has become an
important player on the world scene. Written by an original
member of the group, this article goes inside the G4+1 and reveals its
intention to become something like an R&D department for international standards.(Article)
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The CPA
Journal Millennium Series
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| Tax Planning
Simplified
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By Robert Preston
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Rather than waste time and
energy pursuing every new credit or deduction Congress offers, one
practitioner says that the best plan is to stop trying
to predict the future and stick to saving
your clients money today(Article).
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| The
Child Tax Credit: Benefits, Limitations, and
Complexities
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By James M. Hopkins
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The various IRS provisions dealing
with tax credits for children have been promulgated with little regard
for how they are to be used together. The IRS
has given some guidance for stacking and combining credits, but careful
calculation is required to get the most out of
them.(Article)
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| 1999 AICPA National Conference on SEC
Developments
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By Reva
Steinberg and Roy Van
Brunt
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Attendees of this annual conference get an inside
look at the SEC's attitudes on current topics from
high-level staff. This year, the SEC continues to
focus on transparent reporting, independence, and earnings management.(Article)
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| Uniform CPA
Examination
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| By Jacqueline Burke
and Eugene T. Maccarrone
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The AICPA Board of
Examiners has proposed significant changes to bring
the uniform CPA examination in line with
what today's CPA needs to know. Areas
under debate include business law, technology, general business knowledge, and the
format of the exam itself.(Article)
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HUD Mark-to Market Restructuring
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By Abraham E. Haspel
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The Department of Housing
and Urban Development's rents to low-income housing project
owners have spiraled out of control,
with many now exceeding comparable market rents.
The new HUD restructuring options try to bring the
rents to reasonable levels while protecting owners from the negative consequences
of the adjustment.(Article)
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