Journal of Accountancy Large Logo
March 2008
Tax
The IRS can deal leniently with taxpayers who volunteer information against
themselves about unpaid taxes. Knowing when and how to make such disclosures, however, is crucial.
Practice Management
When a midsize business is in financial distress, CPAs are often the most qualified
experts to step in and assist with a turnaround.
Business & Industry
A seasoned financial staffing consultant shares proven methods for an incoming manager to motivate the accounting and finance team to add value to an organization.
Business & Industry / Business Valuation
Several issues are unique to the valuation of employee stock options for closely held companies. The authors demonstrate that even well-designed option valuation models will yield incorrect values if they are not modified to address these unique issues.
Corner Office Conversations
In the first installment in an occasional series of personal talks with high-level leaders in accounting and finance, Barry Salzberg, CEO of Deloitte & Touche USA LLP, discusses the road to partnership, mining the skills of younger workers and how he learned the value of transparency the hard way.
Business & Industry / Business Valuation
Companies are being financed with hybrid forms of capital that go well beyond plain-vanilla common equity and interest-bearing debt. This requires valuation analysts to tailor option pricing models to the unique equity structure of each company.

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