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Journal of Accountancy

Photo: XBRL Tagging

In XBRL Tagging, Responsibility Rests With Filing Companies

In XBRL, companies need to document the reasons items are tagged the way they are—even if they outsource to a third party.

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Highlights of IFRS Research

Summaries of IFRS research articles yield insights practitioners can glean for achievable benefits and pitfalls to avoid in implementing IFRS.

Photo: Windows 7

Windows 7: Is It Right for You?

Streamlined, but powerful enough for businesses of any size, Windows 7 offers innovations and flexibility that could give your firm or company an advantage.

Photo: Mobile Technology

CPAs on the Go Embrace Mobile Technology

CPAs who find themselves on the go are turning to some of the latest phones and mobile applications to do much more than just stay connected to their clients.

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Paul Volcker

Impact of IFRS Adoption in Global Capital Markets


In this JofA exclusive video, Paul A. Volcker, Chairman of the President's Economic Recovery Advisory Board, discussed the advantages of adopting IFRS in the U.S., whether 2011 is a reasonable convergence deadline and how the independence of FASB and the IASB should be maintained. 

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Tax Planning

AICPA's Year-End Tax Update


Now is the time for taxpayers and their advisers to focus on year-end tax planning issues. The AICPA's Tom Ochsenschlager discusses recent developments and expiring provisions, including IRA charitable contributions, the personal exemption phaseouts, the EGTRRA tax rates, and the temporary COBRA credit. 

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James Kroeker

What's Needed for IFRS


SEC Chief Accountant James Kroeker tackles questions on the commission's role in IFRS adoption, the litigious environment in the U.S. and whether first-time IFRS adopters should be afforded leniency. 

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Checklist

Uncover Strategic Value 


Strategic value is not the same as fair market value and includes synergies and special features, usually hidden, that give the buyer a quicker, less costly and lower risk way to achieve goals. Look for these opportunities to help clients capture as much strategic value as possible.

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Issue Archive

Issue Archive
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