Financial Reporting
With the advent of Sarbanes-Oxley and related FASB standards, CPAs who value a company’s intellectual property are under even more pressure to do the job right.
Worth Repeating
AICPA Foundation President and National Chair of Volunteers of the American Red Cross Kathryn A. Forbes, CPA, describes the personal and professional rewards of her volunteer activities and encourages others to use their skills to serve their communities.
Litigation Consulting and Support
CPAs who assist clients in bankruptcy can’t protect their privacy, but still can serve clients with care.
Inside AICPA
Business Valuation / Marketing
Because most situations that call for a business valuation are nonrecurring, marketing BV is different from marketing traditional tax and compliance engagements. Here are some ways to get referral sources to think of you first when they need a valuation.
Business & Industry
The AICPA’s Barry C. Melancon, Charles B. Tilley of the Chartered Institute of Management Accountants in the United Kingdom and Steve F. Vieweg representing the Certified Management Accountants of Canada talk to the JofA about management accounting and those who practice it.
Retail Allowances / Tax
A recent EITF decision reasoned cooperative advertising generally should be deferred in inventory. Here’s a guide to compliance.
Technology Workshop
Coupling LOOKUP with MATCH gives Excel the ability to perform some very tough calculations.
Communities / Centers
Business Valuation
Valuing medical practices is a risky and complicated business—but CPA valuators will get the most relevant results by concentrating on income-approach data instead of market-approach data, the author says.
Litigation Consulting and Support
The new Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 is much less forgiving of debt. Here’s what you need to know about its impact.