July 1998 - Journal of Accountancy

EXECUTIVE SUMMARY IF YOURE STILL RUNNING DOS or an early Windows operating system, it makes sense to upgrade to Windows 98. BUT IF YOUR COMPUTER is equipped with Windows 95, the answer is a bit more complicated and you must address some technical issues before making a decision. WHILE THERE

EXECUTIVE SUMMARY WHEN A COMPANY adds facilities in another stateor even worse, when it goes internationalit suddenly must contend with the complex process of transfer pricing. A KEY ELEMENT of transfer pricing is the presence of a buyer-seller relationship between units of a single company. Although owners and managers may

When CPAs help clients select life insurance, they should be aware that its not always necessary to pay an agents commission as part of the purchase. Just as no-load mutual funds have gained popularity in the securities arena, low-load life insurance is slowly emerging as an option in this market.

EXECUTIVE SUMMARY BECAUSE OF THEIR KNOWLEDGE OF clients financial circumstances, CPAs are in a unique position to help clients evaluate proposed life insurance coverage. By following seven commonsense steps, a CPA can make sure the client is making the best possible business decision. EVALUATING THE INSURANCE AGENT and his or

EXECUTIVE SUMMARY A SMALL BUSINESS OWNERS DEATH can create a severe cash crunch as well as other problems stemming from federal estate tax rates that reach 55%. Postmortem planning can help such clients and may save hundreds of thousands of dollars even if lifetime estate planning was inadequate, erroneous or

At the end of the first phase of the CPA Vision Process, delegates from the countrys 50 states and three jurisdictions emerged from the National Future Forum with lists of the accounting professions top-five values, services, competencies and issues (see sidebar). Topping the list of values is a reaffirmed commitment