FYI


Help on Software Accounting
¤ The AICPA has released technical Qs&As relating to SOP 97-2, Software Revenue Recognition . This new material will be posted at www.aicpa.org/members/div/ acctstd/index.htm in the near future and will be included in a future edition of the Institutes Technical Practice Aids .

Distinguished Title Returns
¤ Gary John Previts and Barbara Dubis Merino have written a new edition of their 1979 book, A History of Accountancy in the United States , published by the Ohio State University Press. Previts, a professor of accountancy at the Weatherhead School of Management, Case Western Reserve University, Cleveland, is a former member of the AICPA board of directors. Merino is Horace Brock Professor of Accounting and Regents Professor at the University of North Texas, Denton, Texas.

SPONSORED REPORT

Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.

QUIZ

News quiz: IRS warning on cyberattacks and a change in pension rules

Once again, the IRS sounds the alarm about a threat from cyberthieves. See how much you know about this and other recent news with this short quiz.

CHECKLIST

Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.