Intangible Asset Article Rates Tops


AICPA President and CEO Barry C. Melancon presented the Journal of Accountancy s 2004 Lawler Award for best article of the year to Jennifer M. Mueller, PhD, for Amortization of Certain Intangible Assets (Dec.04, page 74). In her article Mueller, a KPMG Faculty Fellow at Auburn University in Auburn, Ala., explained how to evaluate assets with contractual or legal lives. Each year, the JofA s editorial advisers choose a winning article, which earns its author $500 and a commemorative plaque. The award is named after John L. Lawler, a former Journal editor and AICPA senior vice-president.


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.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


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.