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Journal of Accountancy

Photo: Off-Balance-Sheet Accounting

FASB Chairman Defends Rules Limiting Off-Balance-Sheet Accounting

Responding to concerns from the banking sector, Robert Herz says allowing a lack of transparency to continue is a greater risk.

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Tax Consequences of Mortgage Discharge

No one plans on foreclosure or bankruptcy, but your clients facing either should weigh the tax treatment of discharged debt.

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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: Robert R. Harris

Preparing for the Next Opportunity

The financial crisis, generational shifts in the CPA profession, sustainability, international standards—all present new opportunities for the AICPA, says newly elected Institute Chairman Robert R. Harris.

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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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Tax Practice Corner

Unrelated Child as a Qualifying Relative 


One requirement for claiming a qualifying child for purposes of the dependency exemption deduction is that the child must be related to the taxpayer. However, dependents alternatively may be claimed as qualifying relatives, who can be unrelated.

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