Table of Contents-1990

• Quick Links

  Archives

  14 ways to build an international CPA firm through public relations and advertising.
• A case study of employee frauds.
• A microcomputer accounting system for your client.
• Accountant's Trial Balance (Version 2.1).
• Accounting automation training in the 1990s.
• Accounting education at the crossroads. (News & Views) (column)
• Accounting firms have to assess rapid growth of employee leasing.
• An integrated accounting system for the Macintosh. (Check Mark Software Inc.'s MultiLedger) (Software Review) (evaluation)
• An inventory of materiality guidelines in accounting literature.
• Applications of control charts. (charts used for analyzing repetitive processes)
• Appraising and amortizing noncompete covenants.
• Atari portfolio palmtop computer. (Hardware Review) (evaluation)
• Auditing nonprofit entities under Circular A-133. (includes related article)
• Auditor association with summary annual reports. (Auditing)
• Buying and selling real estate: advising clients.
• COLA, quarterly payments and form 5500 filing. (cost-of-living adjustments) (IRS rules and regulations)
• CPA marketing: getting new clients to find you. (certified public accountant) (Management of an Accounting Practice)
• California: bank and financial corporation v. general corporation taxation.
• Casualty loss rules revisited.
• Changing standards for commissions and contingent fees. (includes related articles on exclusions in a mutual malpractice policy and the Internal Revenue Service's view of contingent fee selection)
• Children as tax shelters.
• Compact disks - a new technology for finding answers to client's questions. (The Practitioner and the Computer)
• Considering the work of an internal auditor.
• Constructive dividends in inter-corporate transactions.
• Cross-selling in management letters. (includes related article providing an example of a management letter cross-selling comment) (Management Advisory Services)
• Desktop publishing: bringing the CPA into the '90s. (Software Review) (evaluation)
• Development stage enterprises: audit and accounting issues. (includes related article about financial statement and disclosure requirements)
• Disclosure requirements for treaty-based return positions.
• Do college law curriculums meet the needs of accounting majors?
• Documentation and training as a systems development tool.
• Documentation suggestions for the small practitioner. (documentation practices)
• Does a professional corporation limit an accountant's liability? (part one of two)
• ESOP accounting: past, present and future. (employee stock ownership plans)
• Educational expense deductions: the maze of tests.
• Employee benefits - the next generation. (News & Views) (column)
• Employee wellness is good business.
• Estate planning using life insurance in the qualified and non-qualified plan.
• Ethics and professionalism: the CPA in industry.
• Evaluation of hospitals as entities able to continue as going concerns.
• Exercising stock options without cash: a survey of what's available.
• Exporting opportunities for small and mid-sized companies. (Accounting for International Operations)
• FASB standard on accounting for other postretirement benefits takes shape. (Financial Accounting Standards Board) (Accounting) (column)
• Financing alternatives for acquiring an automobile. (The Practitioner & the Computer)
• Foreign currency hedging transactions under Section 988 temporary regulations.
• GASB and FASB views of pensions: the two contrasted. (Governmental Accounting Standards Board, Financial Accounting Standards Board)
• GASB financial reporting entity project. (Governmental Accounting Standards Board)
• Harmony software: a review. (The Practitioner & the Computer.) (evaluation)
• How corporations can reduce their foreign tax burden - impact of IRS PLR 8929059. (private letter ruling)
• IRS penalty reform under the 1989 Act. (The Revenue Reconciliation Act of 1989)
• Implementing SFAS 95, Statement of Cash Flows. (Statement of Financial Accounting Standard) (Accounting)
• Improving your practice - graphically! (accountants' use of graphs)
• Innocent spouse considerations for parties contemplating a joint return.
• Insurance - a comparison to IRA accounts. (Individual Retirement Accounts) (Personal Financial Planning)
• Interest and long-term bonds in the cash flow statement under SFAS 95. (Statement of Financial Accounting Standard) (Accounting)
• Investment versus trading - a misnomer. (classifying debt securities)
• Is there a future for auditing? (Guest Editorial)
• Issues confronting a taxpayer in the S termination year. (S corporation) (Federal Taxation)
• It must be Monday. (American Institute of Certified Public Accountants' Quality Review program)
• Learning from peer review comments. (American Institute of Certified Public Accountants Division for Firms, i.e., Peer Review)
• Litigating to avoid taxation of personal injury damages.
• Litigation consulting - a practitioner's guide.
• Loan officer reactions to reviews and tax basis statements. (survey) (Auditing) (column)
• Local area networks and the tax department.
• Long-term contract simplified marginal impact method for calculating interest under the look-back provision.
• Machine translators: accounting applications.
• Management companies used with S corporations can cause problems for the unwary. (Subchapter S corporations)
• Materiality guidelines for audits of real estate companies. (Auditing)
• Measure costs right: making the right decision. (analysis of activity based accounting)
• Medicare maximization: its effect on accounting and auditing in the nursing home industry.
• Microcomputer problems: are CPAs helping small business users?
• Modernizing the IRS.
• Modifications to the auditor's report for consistency. (Auditing)
• More frequently asked questions. (Quality Review Program)
• New Jersey death taxes.
• New frontiers in state taxation.
• New withholding rules for partnerships with foreign partners. (International Taxation)
• Non-deductible IRAs. (individual retirement accounts)
• Nonowner equity transactions - a review.
• Nonqualified plans of deferred compensation. (Employee Benefit Plans)
• Observations from a review of the SEC budget.
• Omnibus Budget Reconciliation Act of 1989 - finding trends in the confusion.
• Opportunities and planning - passive activity regulations.
• Paraprofessionals in public accounting - current state of use.
• Partner compensation.
• Perceptions of CPAs concerning advertising.
• Plan loan regulations. (participant loans from qualified retirement plans)
• Potential EDP audit problems that are easily avoided. (electronic data processing)
• Practical application of SAS 55. (statement of auditing standards)
• Practice issues on OCBOA financial statements.
• Practice problems involving documentary evidence. ( Auditing)
• Property ownership estate planning techniques. (Personal Financial Planning)
• Qualified subchapter S trusts. (Estates & Trusts)
• Quality review. (American Institute of Certified Public Accountants Quality Review program)
• Research and experimental expenditures Sec. 174 and credit for increasing research activities Sec. 41. (Internal Revenue Code Sections 174 and 41)
• Review: Up Your Cash Flow. (Up Your Cash Flow 2.0) (Software Review) (evaluation)
• Revocable living trusts compared to wills, a second look. (Personal Financial Planning) (column)
• S corporation income - when is it passive? (Federal Taxation)
• S corporation undistributed profits. (Federal Taxation)
• Small foreign sales corporations. (includes related article on the need for additional export incentives for small business)
• Soliman says: deduct your homework. (Nader Soliman)
• Sources of authoritative literature. (literature sources on complex accounting issues)
• Succession and estate planning for S corporation owners.
• Taking a stand against computer viruses.
• Tax consequences of divorce.
• Taxable business acquisitions: issues and answers.
• The AICPA proposal to permit practice in commercial corporations - potential cure of false hope for limiting liability? (American Institute of Certified Public Accountants)
• The New York State gains tax law and cooperative conversions.
• The audit of a small business: war stories and dreams.
• The changing profession. (an interview with BDO Seidman Chairman and Chief Executive Partner John Abernathy) (interview)
• The impact of voter initiatives on insurance accounting.
• The incredible usefulness of laptops. (laptop computers) (includes related articles on audit tool programs and partner commitment to audit projects, and an example of an out-of-town audit)
• The liability ramifications of the S&L crisis. (savings and loan)
• The new auditor's report: will it close the expectations gap in communications?
• The new world of factoring.
• The right programming language facilitates equipment upgrade.
• The war on accountants' legal liability. (Arthur Andersen & Co partner Robert Mednick) (includes related article on tort costs) (interview)
• The woman CPA: career and family.
• There's no accounting for the Exxon Valdez. (accounting for costs incurred from environmental damage)
• Time management. (Management of an Accounting Practice)
• Treatment of capital gains tax on change of status. (tax implications of changing property status from rental to principal residence)
• Update on not-fo r-profit organizations.
• Updating your audit engagement letter for the 1990s.
• Upgrading your quality control system.
• What ails the FASB. (Financial Accounting Standards Board)
• What criteria should an accountant use when asked about life insurance?
• Working personal financial planning into the college curriculum.
• Working smarter, not harder. (certified public accountants) (Management of an Accounting Practice)