Journal of Accountancy Large Logo
July 2007
Headliner Q&A
The leader of the International Accounting Standards Board, Sir David Tweedie, shares insights on convergence of U.S. GAAP and International Financial Reporting Standards, principles-based accounting, XBRL, accounting education and other issues facing the global accounting profession.
Auditing / Fraud
The easiest route to changing the books is for management to post a top-side journal entry. The authors present a strategy to detect fraud through computer-assisted journal entry testing.
Software / Technology
Shopping for not-for-profit accounting software is no easy task, and it’s made more complex by the maze of government requirements. This article takes a close look at a dozen NPO products— citing their strengths and weaknesses.
Tax
Teenagers and taxes—now there’s a prescription for premature gray hair. Since the “kiddie tax” has been extended to older children, more families can benefit from their CPAs’ planning tips.
Tax
Members of an AICPA volunteer task force outline concerns about the spread of
U.S. patents issued for tax strategies.
Practice Development
Family office practice—serving the comprehensive needs of a single, high-wealth family across several generations—has long been a province of some CPA firms. Now many firms are branching out to provide the same kind of service to a number of families.
Business & Industry / Professional Development
Struggling to say what your client or colleague doesn’t want to hear? Consider these proven tips to make tough talks easier and more effective.
Technology Workshop
As a professional, you’re responsible for maintaining the confidentiality of your clients’ and your employer’s financial data. But can you guarantee that your computer will provide similar protection? This article examines your computer’s vulnerabilities and tells how to make your files more secure.

Columns

News

CPE Direct articles Web Exclusive content
AICPA Logo Copyright © 2009 American Institute of Certified Public Accountants. All rights reserved.
Reliable. Resourceful. Respected. (Tagline)