PROFESSIONAL ISSUES
Partners and CFOs looking to develop their young CPAs into future leaders have to provide proper training beyond technical skills. Several emerging accountants share what they need to succeed.
ECONOMIC ANALYSIS
The authors explain the role of macroeconomic imbalances—namely excessive consumption by government and households—in the current economic crisis and discuss the tough policy choices necessary to restore the nation to long-term prosperity.
PERSONAL FINANCIAL PLANNING
The AICPA hosted a round-table event among CPAs from the personal financial planning community to discuss the recent financial crisis, its effect on client investment strategies, and the outlook for the future.
TAX / PERSONAL FINANCIAL PLANNING
A variety of tax provisions in the American Recovery and Reinvestment Act passed in February could affect your clients’ individual returns in the upcoming filing season.
ECONOMIC ANALYSIS
Take a high-level look at the results of the Business & Industry Economic Outlook Survey Q3 2009, conducted by the AICPA and the University of North Carolina’s Kenan-Flagler Business School.
FINANCIAL REPORTING / INTERNATIONAL
For CPAs concerned about how consistent interpretation and application can be achieved in the principles-based environment of IFRS, this article introduces the process of developing official interpretations of IFRS through the International Financial Reporting Interpretations Committee (IFRIC) and also explains how IFRIC differs from FASB’s Emerging Issues Task Force (EITF).