Table of Contents-1991

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  A firm's experience with quality review. (excerpt from The Practicing CPA)
• A post-conversion co-op engagement. (conversion of apartment buildings to cooperative status)
• Accountant - be a measurer.
• Accounting for advertising costs: the options are narrowing. (Accounting) (column)
• Accounting for contributions and collection items. (includes related articles on recognition, generally accepted accounting principles)
• Accounting for package design costs.
• Accounting software for under $50: Pacioli 2000. (Evaluation)
• Addressing "early warning" and the public interest: auditor involvement with internal control. (includes related article on the exposure draft of the Treadway Commission's Committee of Sponsoring Organizations)
• Airline accounting: AICPA versus FASB. (American Institute of Certified Public Accountants; Financial Accounting Standards Board )
• Allocation and apportionment of state income taxes to foreign source income: final regulations under Sec. 861. (Internal Taxation)
• Analyzing the health benefits promise. (includes related articles on prefunding and insurance arrangements)
• Another "final word" in estate planning. (Estates & Trusts)
• Are the economics and flexibility of your joint and survivor life insurance realistic? (Personal Financial Planning)
• Asset valuation: a practical approach for decision making. (Management Advisory Services)
• Auditing museum collections. (Auditing) (column)
• Automating depreciation calculations. (fixed asset accounting and depreciation softwares) (Evaluation)
• Cafeteria plans save employer and employee costs. (Personal Financial Planning)
• Capital assets - the Arkansas Best and Circle K cases. (Arkansas Best Corp. and Circle K Corp.)
• Changes affecting both New York State and New York City taxpayers. (State and Local Taxation)
• Changes in compliance auditing: three exposure drafts. (Auditing)
• Choosing the right operating system for your PC. (personal computer)(includes related article and summary of operating systems)
• Client representation letters: optional or required? (Quality Review)
• Compilation and review services: answers to questions old and new.
• Computerized billing for time improves client communications and firm profitability. (Management of an Accounting Practice)
• Confirmation response differences between businesses, clerks and consumers. (Auditing)
• Consideration of the claims court as a civil tax litigation forum.
• Construction accounting software. (Evaluation)
• Construction industry update: advancements in second generation computer software. (The Practitioner & the Computer) (Column)
• Control testing in the gaming industry.
• Creating an estate tax projection package using Lotus 1-2-3.
• Creative problem solving. (Management of an Accounting Practice)
• Current state of government budgets.
• Damage control for professional liability.
• Deductibility of losses in leveraged S corporations.
• Definition of cooperative housing corporation.
• Destroying real estate through the tax code. (Tax Reform Act of 1986)
• Diagnostic software. (TouchStone Software Corp.'s Check It 3.0) (Software Review) (evaluation)
• Disclosure of market values for financial instruments.
• Economic performance: certain liabilities for which payment constitutes economic performance. (Federal Taxation)
• Employer's burden: reporting tax on tip income.
• Engagement letters. (Quality Review)
• Estate tax freezes - in terms you can use with a client who is a candidate. (Personal Financial Planning)
• Evaluating survivorship life insurance. (includes related article on rating services)
• Excess pension assets as corporate assets: an unresolved issue. (Accounting)
• Executive summary of GASB pronouncements. (Governmental Accounting Standards Board)
• Expert witness engagements. (Cover Story)
• Fiduciary tax planner. (Estates & Trusts) (Column)
• Financial reporting under Chapter 11. (includes related articles)
• Funding postretirement benefits.
• GASB moves ahead with MFBA: credits to follow later. (Governmental Accounting Standards Board Statement 11, Measurement Focus and Basis of Accounting - Governmental Fund Operating Statements)
• GICs: market value or book value, which is fair? (guaranteed investment contracts)
• Gearing up for the Americans with Disabilities Act. (Cover Story)
• Generation skipping transfer tax - filing requirements for this tax year. (Estates & Trusts)
• Going beyond the basics: Bitstream Fontware Starter Kit. (Software Review) (The Practitioner and the Computer) (evaluation)
• Happy Landings. (litigation involving a fictional travel agency)
• Health care proxy law. (Estates & Trusts)
• Help is available for securing a business loan. (Evaluation)
• Here's an expert system-based support tool for making accounting decisions. (contains glossary of terminology) (The Practitioner and the Computer)
• How to create an effective advertisement. (Management of an Accounting Practice.)
• How to develop an advertising program for an accounting practice.
• How to work with referral sources. (Management of an Accounting Practice) (column)
• IBM AS/400 Computer Systems for $12,000. (Evaluation)
• Implementation of business systems is as important as the hardware. (Management Advisory Services)
• Improving American business ethics in three steps.
• In a power of appointment every word counts. (Estates & Trusts) (Column)
• Information - CPA power. (certified public accountants counselling small businesses) (includes related article)
• Integration of blacks in the accounting profession: a framework for the '90s. (includes related article) (Cover Story)
• Internal inspections: often misunderstood, but ever so important. (Quality Review) (column)
• Job hunting and the CPA. (Certified Public Accountant )
• Lessons to be learned - ZZZZ Best, Regina, and Lincoln Savings. (Lincoln Savings and Loan) (Auditing)
• Like-kind exchanges - recent developments, restrictions, and planning opportunities.
• Litigation strategy following bankruptcy of a client.
• Loss disallowance sale of subsidiary stock. (Federal Taxation) (Column)
• Luxury tax. (Federal Taxation)
• Macintosh computers in accounting. (includes related articles on Windows 3.0 graphical user interface and Macintosh System 7.0)
• Making voicemail a success.
• Managing receivables: both yours and your clients'.
• Maquiladoras: should U.S. companies run for the border? (off-shore assembly in Mexican manufacturing plants) (includes related articles)
• Mathew Bender's Search Master. (optical disk-based tax information library) (Software Review) (The Practitioner and the Computer) (evaluation)
• More frequently-asked questions. (American Institute of Certified Public Accountants' Quality Review Program)
• Mortgage interest. (Federal Taxation)
• Multistate S corporation taxation - plan ahead. (State & Local Taxation) (Column)
• N.Y. real property transfer gains tax. (State & Local Taxation)
• New small business formation and the CPA. (certified public accountants)
• New tax limitations: corporate reorganization in the '90s.
• Nonresident aliens and foreign corporations may be subject to full income taxes on their gross U.S. receipts. (International Taxation)
• Nonstatistical sample sizes: the effect of the audit guide decision aid. (American Institute of Certified Public Accountants' Audit Sampling audit and accounting guide)
• Paper shredders: eliminating the risks. (Management of an Accounting Practice)
• Perceptions of accountant advertisements. (Management of an Accounting Practice)
• Personal computer communications for the CPA: a hit or miss? (The Practitioner & the Computer) (Column)
• Personal liability and at risk amount. (Federal Taxation)
• Pitfalls in the confirmation process.
• Planning for long-term medical care. (Personal Financial Planning) (column)
• Planning retirement distributions from IRAs and similar accounts to adjust for cost of living. (Individual retirement accounts)(Personal Financial Planning)
• Plug'N'Go. (computer program) (Evaluation)
• Poor plan administration results in plan disqualification. (Employee Benefit Plans) (Column)
• Practitioner's guide to making student presentations. (Management of an Accounting Practice)
• Professional competence and review engagements.
• Protect against computer power failure. (uninterruptible power supplies) (The Practitioner & the Computer)
• Protecting the assets of elderly clients.
• Quality Review - one year after. (Quality Review Program for accounting firms) (includes related articles on small practitioners and requirements)
• Real estate workouts - problems and opportunities for the CPA. (certified public accountant)
• Record keeping for U.S. corporations with foreign ownership.
• Redeeming corporate stock to take advantage of 1991's lower rates.
• Relieving the burden of EPS reporting: some practical suggestions. (earnings per share)
• Research and implementation as an investment alternative: the effect of the incremental tax credit. (Federal Taxation)
• Restructuring the troubled company: the tax on profligacy. (includes related article)
• Retirement funds not exempt from creditors' claims in bankruptcy proceedings. (Employee Benefit Plans) (Column)
• Return to employer of excessive payment made to defined benefit plan. (Employee Benefit Plans) (Column)
• Roadblocks to the dividends received deduction.
• SEC proposed rules on report of management responsibilities: review and reaction. (Securities and Exchange Commission) (SEC Practice)
• SEC views on selected subjects. (Securities and Exchange Commission)
• SFAS 87: a Lotus-based approach to minimum pension liability recognition. (Employers' Accounting for Pensions) (Evaluation)
• SFAS 91: is it working? (effect of Statement of Financial Accounting Standards 91 on the banking industry)
• SOP 90-8 for continuing care retirement communities. (Statement of Position)
• Sale/leaseback: financing tool for the '90s.
• Scheduling during the busy season. (includes related articles) (Panel Discussion)
• Scheduling nightmares? (Evaluation)
• Second opinion, opinion shopping and independence.
• Selecting a value-oriented reviewer. (quality reviews for accounting firms)
• Selecting corporate financial planning software. (The Practitioner & The Computer)
• Self-charged interest regulations. (Federal Taxation)
• Significant unitary developments in California may provide refund opportunities. (unitary tax)(State and Local Taxation) (column)
• Small and medium-size firms cope with continuing professional education. (includes related article) (panel discussion)
• So, you want to try your hand at teaching? (accounting education)
• Special use valuation requires proper election and agreement. (Estate and Trusts)
• Structuring of life insurance trusts: impact of recent cases.
• Sustaining a deduction for reasonable compensation.
• Take a careful look at your partnership agreement.
• Tax court allows back pay exclusion. (Federal Taxation) (Column)
• Tax planning for distributions in kind. (Estates & Trusts)
• Texas Instruments expands microlaser printer family. (Evaluation)
• Thaw on estate freezes: the repeal of Section 2036(c). (Internal Revenue Code)
• The ACE depreciation adjustment - coping with "simplification." (adjusted current earnings)
• The CPA's role as bankruptcy examiner. (Certified Public Accountant)
• The Revenue Reconciliation Act of 1990: another skirmish in the budget-balancing battle. (includes related article on excise taxes)
• The adoption of Rule 144A: an alternative for companies entering U.S. capital markets. (Securities and Exchange Commission rules) (SEC Practice)
• The impact of SFAS 88 transactions: puff or economic reality? (Statement of Financial Accounting Standards No. 88)
• The impact of SFAS 93 on colleges and universities. (Statement of Financial Accounting Standards 93, depreciation expenses)
• The impact of changing jobs upon pension benefits. (Personal Financial Planning)
• The ins and outs of shipping documents. (Auditing) (Column)
• The many faces of a personal service corporation. (includes related case study)
• The new confirmation form for financial institutions. (Auditing)
• The recovery of litigation and administrative costs in federal tax controversies.
• The right price for a business.
• The road to quality. (Quality Review)
• The search for the perfect merger candidate for your accounting firm.
• The search for unrecorded liabilities - the implications of Maislin. (Maislin Industries Inc.)
• Three popular general ledger packages. (ACCPAC PLUS, MAS-90, Solomon III) (Software Review) (evaluation)
• To be trustee, member of the board, or officer of a charity?
• To dissolve or not to dissolve. (business dissolution)(State & Local Taxation) (Column)
• Trusts as beneficiaries of IRAs. (individual retirement accounts) (Personal Financial Planning)
• U.S. savings bonds for investment purposes. (Personal Financial Planning)
• U.S. taxation of foreign currency transactions: a view from traders' and hedgers' perspectives. (International Taxation)
• Undergoing an off-site review under the AICPA Quality Review Program. (American Institute of Certified Public Accountants)
• Using a profit sharing plan as an estate planning tool.
• Using insurance to plan for long-term health care.
• Utilizing corporate tax attributes following ownership changes.
• Vicarious liability in accounting corporations.
• Watch those tiny trickles - they soon become trends that change the way we do business. (Quality Review)
• Welfare benefits after the repeal of Sec. 89. (Tax Reform Act of 1986) (Employee Benefit Plans)
• What to expect during the actual off-site review. (part 2 of 2) (Quality Review)
• What's a partner to do? (Morrison Cohen Singer and Weinstein attorney Leslie D. Corwin, partnerships and finance) (interview)
• Where would we be with it? (Financial Accounting Standards Board's supermajority voting rule)