Journal of Accountancy Large Logo
AUGUST 2008
PERSONAL FINANCIAL PLANNING / TAX
Greater longevity and higher medical costs mean long-term care insurance is becoming an inescapable consideration in your clients’ planning. Are you armed with the most tax-advantaged strategies to impart?
BUSINESS & INDUSTRY
Though one of the most common types of M&A transactions, corporate divestitures garner less attention in professional literature than the integration of merged or acquired businesses. Two veteran M&A experts share critical tips on the execution of these important transactions
BUSINESS & INDUSTRY
The advanced version of the DuPont model for calculating return on equity remedies a shortcoming of the original model—its failure to cleanly separate the effects of operating and financing decisions. The improved model introduces the concept of return on net operating assets as the core measure of operating performance. See it applied to the financials of retailers Target and Costco.
PRACTICE MANAGEMENT
Although methods for teaching new CPAs are similar to traditional mentoring methods, many firms continue to search for answers on how to design and implement a formal, documented mentoring program that will meet the needs of the new generation of accountants.
GOVERNMENT
GASB has rewritten the rules for how state and local governments report nonpension post-employment benefit liabilities, those that are largely related to retiree health care. The new rules have significant implications for both the governments that must implement them and their auditors. Measuring and disclosing the liabilities will give governments information needed to strategize for the long term about how to handle such benefits.
FINANCIAL REPORTING
Outgoing AcSEC Chairman Ben Neuhausen discusses accounting standards setting, IFRS and AcSEC’s role in a converged world.
PRACTICE MANAGEMENT
In challenging times, a sound CRM strategy can improve a firm’s ability to thrive.

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