Index

Index

Index to volume 187

January 1999 to June 1999

 

Subject Headings in the Index Assurance Services Attestation Auditing Advertisement Banking Bankruptcy Business and Industry Career Development Consulting Corporate Finance Corporate Governance Disaster Recovery E-Commerce Education

Employee Benefits Financial Accounting Financial Reporting Fraud Detection General Interest Government Auditing and Accounting In My Opinion Inside AICPA International Investments Legal Issues (Includes Liability Issues) Letters Marketing

Official Literature Official Releases Pensions and Benefits Personal Financial Planning Practice Management Professional Ethics Professional Issues Profile The Small Practitioner Tax (Includes Corporate Tax) Technology Washington Update Women and Family Issues

 

AUTHORS

Arthur, Louis C.
One-Year Rule Confusion. (Letters) January, p. 88.

Baliga, Wayne
Auditor Loses Privity Appeal. (Legal Scene) January, p. 22.
Court Rules on Accountant’s Expert Testimony. (Legal Scene) March, p. 20.

Bean, James W. Jr.
The Audit Committee’s Roadmap. January, p. 47.

Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R.
COSO’s New Fraud Study: What It Means for CPAs. May, p. 12.

Beek, Craig M.; Rexroad, W. Max; Ostrosky, Joyce A.; Leinicke, Linda
The CPA As Sleuth: Working the Fraud Beat. April, p. 20.

Beresford, Dennis R.
It’s Time to Simplify Accounting Standards. March, p. 65.

Bobo, Stephen T.; Goodheart, Kenneth J.
When Your Customer Goes Belly-Up. April, p. 73.

Boggs, Scott M.
Accounting—The Digital Way. May, p. 99.

Borinsky, Daniel H.
CPE: A Fundamental and Compelling Need for Prosperity? (Letters) March, p. 84.

Britton, Robert D.
Additional Technology Tips. (Letters) June, p. 97.

Bunce, Kenneth R.
It’s Time to Implement Segment Disclosures. January, p. 43.

Burgess, Deanna Oxender
Buy or Lease: The Eternal Question. April, p. 25.

Carcello, Joseph V.; Hermanson, Dana R.; Beasley, Mark S.
COSO’s New Fraud Study: What It Means for CPAs. May, p. 12.

Carlozzi, Catherine L.
Make Your Meetings Count. February, p. 53.

Chazen, Charles
Right on Target. (Letters) June, p. 95.

Cohen, Eric E.
How to Get Well Connected. June, p. 65.

Comes, Wendy; Riley, Anne Curtin
Federal Financial Statements: The Revolution Is Here! June, p. 53.

Cumming, John; Rankin, Larry J.
150 Hours: A Look Back. April, p. 53.

Danziger, Elizabeth
Just Say No to Costly Clients. June, p. 45.

Davidson, Wilma; Kline, Susan
Ace Your Presentations. March, p. 61.

Dennis, Anita
Getting Health Clubs Into Shape. (The Financial Manager) January, p. 57.
Consulting to Lawyers and Families. (The Small Practitioner) March, p. 68.
Translating the Standards. June, p. 29.

Ditman, Catherine M.
CPE, Prosperity and the Public’s Stake. May, p. 132.

Donnelly, William; O’Callaghan, Susanne; Walker, John P.
Top Ten Tax Claims. February, p. 57.

Doucet, Mary S.; Hooks, Karen L.
Toward an Equal Future. June, p. 71.

Doyle, Robert K.; Spoor, F. Gordon.
How to Start an Investment Advisory Practice. (Case Study) January, p. 33.

Droms, William G.; Wilson, James H.
Don’t Put All Your Eggs in One Basket. January, p. 24.

Duran, Gabriel A.
Wants More Investment-Services Articles. (Letters) January, p. 89.

Earles, Melanie; Maples, Larry
Filing and Accounting for Your Brand. May, p. 45.
When Should Advertising Be Capitalized? May, p. 49.

Estrada, Annette; Wechsler, Sander S.
Are You Euro-Fluent? June, p. 22.

Fiore, Nicholas
Financial Hardship as Reasonable Cause for Failure to Pay. (From The Tax Adviser) January, p. 76.
Federal Tax Aspects of Political Organizations. (From The Tax Adviser) February, p. 64.
Sanctioning Public Charities for Improper Dealings. (From The Tax Adviser) March, p. 28.
Deducting Entertainment Expenses. (From The Tax Adviser) April, p. 88.
Rescinding Transactions. (From The Tax Adviser) May, p. 122.
Tax Aspects of Global Expansion. (From The Tax Adviser) June, p. 90.

Fleischman, Gary M.; Payne, Thomas H.
The New and Improved Home Office Deduction. March, p. 30.

Gianninoto, Robert
Spotlight Remains on CPE: Another Approach. (Letters) June, p. 94.

Godfrey, Howard
Capital Loss vs. Ordinary Loss. (Tax Briefs) February, p. 61.

Goodheart, Kenneth J.; Bobo, Stephen T.
When Your Customer Goes Belly-Up. April, p. 73.

Haberman, Louise Dratler
NASBA Speakers Focus on Ethics. (Special Report) January, p. 14.

Hagedorn, Thomas W.
More Art than Science. (Letters) April, p. 93.

Hamilton, John A.
Praise From a Kentuckian. (Letters) June, p. 96.

Hanson, Randall K.; Smith, James K.
A New Chapter in Bankruptcy Reform. February, p. 47.

Hart, Allen M.
Proposes “Double Flat Tax.” (Letters) May, p. 134.

Hasnani, Raza
Insurance and Reinsurance Without Risk Transfer. March, p. 49.

Hayes, David C.; Hunton, James E.
What You Better Know About Databases. January, p. 61.
Choose the Database for You. January, p. 67.

Henry, Brian
What Constitutes Control? June, p. 39.

Hermanson, Dana R.; Beasley, Mark S.; Carcello, Joseph V.
COSO’s New Fraud Study: What It Means for CPAs. May, p. 12.

Herz, Stanley
Age Factor in the Job Market—Another Look. (Letters) June, p. 96.

Hoffman, Charles; Kurt, Christopher; Koreto, Richard J.
The XML Files. May, p. 71.

Honey, Jennifer M.; McDaniel, James R.
Gimme Shelter. June, p. 79.

Hooks, Karen; Mary S. Doucet
Toward an Equal Future. June, p. 71.

Hunton, James E.; Hayes, David C.
What You Better Know About Databases. January, p. 61.
Choose the Database for You. January, p. 67.

Jarrow, Sidney F.
Applicability of an Incentive Compensation System. April, p. 94.

Jenkins, J. Gregory
A Declaration of Independence. May, p. 31.

Kelly, Janet M.
Frills Today—Essentials Tomorrow? (Letters) January, p. 88.

Kliegman, Edwin J.
Disturbed by Editor’s Note. (Letters) January, p. 89.

Kline, Susan; Davidson, Wilma
Ace Your Presentations. March, p. 61.

Koreto, Richard J.
It’s a Small-Firm World After All. May, p. 23.

Koreto, Richard J.; Hoffman, Charles; Kurt, Christopher
The XML Files. May, p. 71.

Kurt, Christopher; Koreto, Richard J.; Hoffman, Charles
The XML Files. May, p. 71.

Lee, Andrew C.
The Final Frontier. June, p. 33.

Leinicke, Linda M.; Beek, Craig M.; Rexroad, W. Max; Ostrosky, Joyce A.
The CPA As Sleuth: Working the Fraud Beat. April, p. 20.

Lichty, John A.
Comments on Future CPA Exam. (Letters) April, p. 93.

Limbert, Bradley E.
More on CPE—Get Back to the Basics. (Letters) April, p. 93.

Lukey, Robert
Many Specialty Areas for CPAs. (Letters) June, p. 94.

Lynch, Michael
Incomplete Gifts. (Tax Briefs) January, p. 74.
New Roth IRA Conversion Rules. (Tax Briefs) March, p. 24.
Line Items. (Tax Matters) March, p. 24.
Taxpayer Penalties. (Tax Briefs) April, p. 84.
Defining the Temporary Workplace. (Tax Brief) May, p. 117.
Line Items. (Tax Matters) May, p. 118.
Line Items. (Tax Matters) June, p. 88.

Lynch, Michael; Schnee, Edward J.
Line Items. (Tax Matters) January, p. 72.
Line Items. (Tax Matters) April, p. 87.

Manfull, Jeffrey W.
More E-Mail Etiquette. (Letters) April, p. 94.

Maples, Larry; Earles, Melanie
Filing and Accounting for Your Brand, May, p. 45.
When Should Advertising Be Capitalized? May, p. 49.

McAllister, John P.
Less Detail and Better Quality in Financial Reporting. June, p. 94.

McCarthy, Ed
Revisiting Corporate Pension Fund Allocation. February, p. 39.
Stock Buybacks: The Rules. May, p. 91.

McDaniel, James R.; Honey, Jennifer M.
Gimme Shelter. June, p. 79.

Meduna, Bill
A Compliment. (Letters) May, p. 134.

Melancon, Barry C.
Modernizing the CPA Exam. (Letter From the AICPA President) January, p. 4.
A New Initiative for Accreditations. (Letter From the AICPA President) February, p. 4.

Moller, Edward N.
More on Ethics Rulings’ Language. (Letters) March, p. 85.

Moore, Robert D.
Impact of Sale of Small Firms to Chains. (Letters) March, p. 84.

Nichols, Nancy B.; Street, Donna L.
Segment Information: What Early Adopters Reported. January, p. 37.

Nigrini, Mark J.
I’ve Got Your Number. May, p. 79.

O’Callaghan, Susanne; Walker, John P.; Donnelly, William
Top Ten Tax Claims. February, p. 57.

Ostrosky, Joyce A.; Beek, Craig M.; Rexroad, W. Max; Leinicke, Linda M.
The CPA As Sleuth: Working the Fraud Beat. April, p. 20.

Ottenheimer, Jack L.
How Are We Doing? February, p. 35.
Cutting Financial Reports Down to Size. March, p. 45.

Pacini, Carl; Sinason, David
The Law and CPA WebTrust. February, p. 20.

Parish, John T.; Thomas, C. William
Co-Sourcing: What’s in It for Me? May, p. 85.

Paul, Michael E.
A Replacement for CPE. (Letters) March, p. 84.

Payne, Thomas H.; Fleischman, Gary M.
The New and Improved Home Office Deduction. March, p. 30.

Piturro, Marlene
Ask Your Health Plan to Say “Ahhh.” March, p. 37.
Get Into E-Commerce Without Betting the Store. May, p. 56.

Podolin, Leonard
Taxes Ignored As Key Operating Information. (Letters) May, p. 133.

Quinn, Tina Steward
Limits to Tax Court’s Power. (Tax Briefs) June, p. 86.

Quinn, Tina Steward; Smith, Keith W.
You Can’t Have Cake and Eat It, Too. (Tax Briefs) March, p. 25.

Rankin, Larry J.; Cumming, John
150 Hours: A Look Back. April, p. 53.

Reeb, William L.
CPA Firms: Future Alliances. May, p. 27.

Rexroad, W. Max; Leinicke, Linda M.; Ostrosky, Joyce A.; Beek, Craig M.
The CPA As Sleuth: Working the Fraud Beat. April, p. 20.

Riley, Anne Curtin; Comes, Wendy
Federal Financial Statements: The Revolution Is Here! June, p. 53.

Roberto, Karen A.; Yardley; James A.
Helping Clients Grow Old Gracefully. April, p. 43.

Rodetis, Susan
Can Your Business Survive the Unexpected? February, p. 27.

Ross, Allen F.
Are VEBAs Worth Another Look? May, p. 35.

Rowbotham, Brian
Favors New Rules for Expert Testimony. (Letters) June, p. 95.

Royal, Weld
Making Granite Solid as a Rock. May, p. 111.

Schnee, Edward J.
Deducting the Cost of Business Expansion. (Tax Case) January, p. 72.
Lease Cancellation Expenditures. (Tax Case) February, p. 62.
New Rule on Stock Transactions. (Tax Briefs) April, p. 83.
Recognizing Income on Foreclosures. (Tax Case) April, p. 85.
Spin-off to Permit Employer Stock Purchases. (Tax Case) May, p. 119.
Involuntary Conversions With Multiple Payments. (Tax Case) June, p. 86.

Schnee, Edward J.; Lynch, Michael
Line Items. (Tax Matters) January, p. 72.
Line Items. (Tax Matters) April, p. 87.

Sinason, David; Pacini, Carl
The Law and CPA WebTrust. February, p. 20.

Smith, James K.; Hanson, Randall K.
A New Chapter in Bankruptcy Reform. February, p. 47.

Smith, Keith W.; Quinn, Tina Steward
You Can’t Have Cake and Eat It, Too. (Tax Briefs) March, p. 25.

Spoor, F. Gordon; Doyle, Robert K.
How to Start an Investment Advisory Practice. (Case Study) January, p. 33.

Street, Donna L.; Nichols, Nancy B.
Segment Information: What Early Adopters Reported. January, p. 37.

Thomas, C. William; Parish, John
Co-Sourcing: What’s in It for Me? May, p. 85.

Tongate, Darrel E.
State Laws Trump AICPA Regs. (Letters) May, p. 132.

Van Dame, Lesly
Finds Software Evaluations Valuable. (Letters) January, p. 89.

von Brachel, John
Make Your Firm a Household Name. (Marketing Clinic) May, p. 43.
Walker, John P.; Donnelly, William; O’Callaghan, Susanne
Top Ten Tax Claims. February, p. 57.

Waller, Karyn M.
Filling the Knowledge Gap. April, p. 60.
Wechsler, Sander S.; Estrada, Annette W.
Are You Euro-Fluent? June, p. 22.

Weinstein, Stephen
Solo, But Not Alone. April, p. 35.

Wilson, James H.; Droms, William G.
Don’t Put All Your Eggs in One Basket. January, p. 24.

Woodroof, Jon
How to Link to Web Data. (Technology Workshop) March, p. 55.

Yardley; James A.; Roberto, Karen A.
Helping Clients Grow Old Gracefully. April, p. 43.

Zarowin, Stanley
What You Really Need. April, p. 65.
www.yourcompany.com. May, p. 65.

 

SUBJECTS

Assurance Services
The Law and CPA WebTrust. Pacini, Carl; Sinason, David. February, p. 20.
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Helping Clients Grow Old Gracefully. Roberto, Karen A.; Yardley, James A. April, p. 43.
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E*Trade Puts Its Stock in WebTrust. (News) May, p. 9.

Attestation
ASB Okays Direct Attestation. (News) March, p. 11.
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Compilations: The Story Goes On. (News) May, p. 10.

Auditing
ASB Okays Direct Attestation. (News) March, p. 11.
Big 5 Show No Quarter. (News) March, p. 11.
Former AICPA Vice-President Honored. (News) March, p. 11.
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ISB Lays Down the Law on Discussions With Audit Committees. (News) April, p. 12.
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Compilations: The Story Goes On. (News) May, p. 10.
Co-Sourcing: What’s in It for Me? Thomas, C. William; Parish, John T. May, p. 85.
A Declaration of Independence. Jenkins, J. Gregory. May, p. 31.

Banking
Your Friendly Neighborhood Banker. (TrendWatch) January, p. 82.

Bankruptcy
When Your Customer Goes Belly-Up. Bobo, Stephen T.; Goodheart, Kenneth J. April, p. 73.

Business and Industry
Getting Health Clubs Into Shape. (The Financial Manager) Dennis, Anita. January, p. 57.
Your Friendly Neighborhood Banker. (TrendWatch) January, p. 82.
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Acquisitions of In-Process R&D. (Checklist) February, p. 8.
Can Your Business Survive the Unexpected? Rodetis, Susan. February, p. 27.
How Are We Doing? Ottenheimer, Jack L. February, p. 35.
Make Your Meetings Count. Carlozzi, Catherine L. February, p. 53.
Revisiting Corporate Pension Fund Allocation. McCarthy, Ed. February, p. 39.
—-
Ask Your Health Plan to Say “Ahhh.” Piturro, Marlene. March, p. 37.
Cutting Financial Reports Down to Size. Ottenheimer, Jack L. March, p. 45.
IMA to Levitt: No More Rules, Please. (News) March, p. 14.
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CPA Leads Financial Execs. (News) April, p. 12.
Jobs in Finance Still Looking Good. (Graphic) April, p. 14.
New Rule on Stock Transactions. (Tax Briefs) Schnee, Edward J. April, p. 83.
When Your Customer Goes Belly-Up. Bobo, Stephen T.; Goodheart, Kenneth J. April, p. 73.
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Accounting—The Digital Way. Boggs, Scott M. May, p. 99.
Co-Sourcing: What’s in It for Me? Thomas, C. William; Parish, John T. May, p. 85.
Get Into E-Commerce Without Betting the Store. Piturro, Marlene. May, p. 56.
Golden Business Ideas. May, p.152.
I’ve Got Your Number. Nigrini, Mark J. May, p. 79.
When Should Advertising Be Capitalized? Maples, Larry; Earles, Melanie. May, p. 49.
www.yourcompany.com. Zarowin, Stanley. May, p. 65.
The XML Files. Hoffman, Charles; Kurt, Christopher; Koreto, Richard J. May, p. 71.
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Are You Euro-Fluent? Estrada, Annette; Wechsler, Sander S. June, p. 22.
The Final Frontier. Lee, Andrew. June, p. 33.
Golden Business Ideas. June, p. 116.
Translating the Standards. Dennis, Anita. June, p. 29.
What Constitutes Control? Henry, Brian. June, p. 39.

Career Development
Filling the Knowledge Gap. Waller, Karyn M. April, p. 60.

Consulting
Tougher Rules for Expert Witnesses. (News) February, p. 11.
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Buy Or Lease: The Eternal Question. Burgess, Deanna Oxender. April, p. 25.
The CPA As Sleuth: Working the Fraud Beat. Beek, Craig M.; Rexroad, W. Max; Leinicke, Linda M.; Ostrosky, Joyce A. April, p. 20.

Corporate Finance
Stock Buybacks: The Rules. McCarthy, Ed. May, p. 91.

Corporate Governance
The Audit Committee’s Roadmap. Bean, James W. Jr. January, p. 47.

Disaster Recovery
Can Your Business Survive the Unexpected? Rodetis, Susan. February, p. 27.

E-Commerce
Get Into E-Commerce Without Betting the Store. Piturro, Marlene. May, p. 56.
www.yourcompany.com. Zarowin, Stanley. May, p. 65.
The XML Files. Hoffman, Charles; Kurt, Christopher; Koreto, Richard J. May, p. 71.

Education
150 Hours: A Look Back. Cumming, John; Rankin, Larry J. April, p. 53.

Employee Benefits
Ask Your Health Plan to Say “Ahhh.” Piturro, Marlene. March, p. 37.
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Are VEBAs Worth Another Look? Ross, Allen F. May, p. 35.

Financial Accounting
SEC Lowers the Boom. (News) January, p. 14.
Securities Litigation Reform Revisited. (News) January, p. 20.
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It’s Time to Simplify Accounting Standards. Beresford, Dennis R. March, p. 65.
Registration Process Due for Overhaul. (News) March, p. 15.
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FASB No. 75 Sails Into the Sunset. (News) April, p. 12.
What’s Hot, What’s Not. (News) April, p. 11.
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FAF Stops the Bleeding. (News) May, p. 11.
Second Try at Tough Issue. (News) May, p. 9.
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FASB Revisits Present Value in Accounting. (News) June, p. 13.

Financial Reporting
It’s Time to Implement Segment Disclosures. Bunce, Kenneth R. January, p. 43.
Segment Information: What Early Adopters Reported. Nichols, Nancy B.; Street, Donna L. January, p. 37.
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Insurance and Reinsurance Without Risk Transfer. Hasnani, Raza. March, p. 49.
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When Should Advertising Be Capitalized? Maples, Larry; Earles, Melanie. May, p. 49.
—-
What Constitutes Control? Henry, Brian. June, p. 39.

Fraud Detection
I’ve Got Your Number. Nigrini, Mark J. May, p. 79.
COSO’s New Fraud Study: What It Means for CPAs. Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R. May, p. 12.

General Interest
How About a Company Car? (Graphic) January, p. 11.
Time and Tide Wait for No Manager. (Graphic) January, p. 21.
Work vs. Family. (By the Numbers) January, p. 18.
Workers Lack Necessary Skills. (Graphic) January, p. 12.
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Burning Holes in Their Pockets. (Graphic) February, p. 11.
Glass Ceilings and Other Problems. (TrendWatch) February, p. 74.
More On Social Security Reform. (News) February, p. 12.
Poor Old Social Security. (By the Numbers) February, p. 16.
Techie Salaries. (Graphic) February, p. 11.
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Age Still a Factor in Job Market. (By the Numbers) March, p. 16.
AICPA Revisits Revenue Recognition. (Highlights) March, p. 4.
Behind Every Great Manager Is… (Graphic) March, p. 11.
More Businesses Try E-Filing. (Graphic) March, p. 25.
Most Enrollees Are Happy With Health Insurance. (Graphic) March, p. 14.
Not Talking the Talk on 401(k)s. (Graphic) March, p. 18.
Strategies for New Job Success. (Checklist) March, p. 8.
Things Are Looking Up—Aren’t They? (TrendWatch) March, p. 74.
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Blue Ribbon Panel Issues Its 10 Commandments. (Highlights) April, p. 4.
CFOs Rate Luxury Cars. (Graphic) April, p. 15.
Jobs in Finance Still Looking Good. (Graphic) April, p. 14.
Organizing a Business Retreat. (Checklist) April, p. 8.
The Gravy Train Is Slowing Down. (By the Numbers) April, p. 16.
Welcome to the Company. (Graphic) April, p. 18.
—-
Accounting Is Not Their Strong Suit. (By the Numbers) May, p. 14.
In Search of the Right Niche. (Checklist) May, p. 6.
Investment 101. (Graphic) May, p. 11.
Women Seen to Make Gains As Managers. (Graphic) May, p. 18.
—-
Companies Opt for Options. (Graphic) June, p. 12.
The Eight Universal Laws of Leadership. (Checklist) June, p. 8.
Everyone Agrees: Tech Expertise Is Key. (Graphic) June, p. 11.
I’m OK, You’re Not. (Graphic) June, p. 12.
On Top of Salary. (Graphic) June, p. 14.

Government Auditing and Accounting
CPA Named Comptroller General. (News) January, p. 12.
GASB Stirs Hornet’s Nest With Y2K. (News) January, p. 12.
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Y2K x 50. (News) April, p. 14.
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GASB Goes West for New Member. (News) May, p. 18.
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Federal Financial Statements: The Revolution Is Here. Comes, Wendy; Riley, Anne Curtin. June, p. 53.
New Y2K Disclosure Options. (News) June, p. 15.

In My Opinion
It’s Time to Simplify Accounting Standards. Beresford, Dennis R. March, p. 65.
—-
CPA Firms: Future Alliances. Reeb, William L. May, p. 27.

Inside AICPA
Members Don Traders’ Colors. January, p. 78.
PCPS Launches Ad Campaign. January, p. 78.
S&P Is AICPA’s Newest Affinity Partner. January, p. 78.
Texan Takes Gold Medal. January, p. 78.
—-
AICPA Issues Revised Roth Guide. February, p. 70.
AICPA Quits Software Business. February, p. 69.
SDSU Wins AICPA/AAA Award. February, p. 69.
Star Ads Promote the Profession. February, p. 69.
—-
AICPA Names CFO. March, p. 80.
Innovator Gets the Gold. March, p. 78.
New Call Flow for the AICPA “One-Stop Shopping” Menu. March, p. 79.
Update: Fall Council and Annual Meeting. March, p. 78.
—-
AICPA Acquires CPE Provider. May, p. 127.
Shambo Rewarded for PFP Service. May, p. 127.
WebTrust Media Kit Wins Award. May, p. 127.

International
Show Me the (New) Money. (News) March, p. 18.
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Assurance Service Goes Global. (News) May, p. 20.
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Are You Euro-Fluent? Estrada, Annette; Wechsler, Sander S. June, p. 22.
Calls Heard for More Independent IASC. (News) June, p. 11.

Investments
Revisiting Corporate Pension Fund Allocation. McCarthy, Ed. February, p. 39.

Legal Issues (Includes Liability Issues)
Auditor Loses Privity Appeal. (Legal Scene) Baliga, Wayne. January, p. 22.
—-
The Law and CPA WebTrust. Pacini, Carl; Sinason, David. February, p. 20.
—-
Court Rules on Accountant’s Expert Testimony. (Legal Scene) Baliga, Wayne. March, p. 20.

Letters
Disturbed by Editor’s Note. Kliegman, Edwin J. January, p. 89.
Finds Software Evauations Valuable. Van Dame, Lesly. January, p. 89.
Frills Today—Essentials Tomorrow? Kelly, Janet M. January, p. 88.
One-Year Rule Confusion. Arthur, Louis C. January, p. 88.
Wants More Investment-Services Articles. Duran, Gabriel A. January, p. 89.
—-
CPE: A Fundamental and Compelling Need for Prosperity? Borinsky, Daniel H. March, p. 84.
Impact of Sale of Small Firms to Chains. Moore, Robert D. March, p. 84.
More on Ethics Rulings’ Language. Moller, Edward N. March, p. 85.
A Replacement for CPE. Paul, Michael E. March, p. 84.
—-
Applicability of an Incentive Compensation System. Jarrow, Sidney F. April, p. 94.
Comments on Future CPA Exam. Lichty, John A. April, p. 93.
More Art than Science. Hagedorn, Thomas W. April, p. 93.
More E-Mail Etiquette. Manfull, Jeffrey W. April, p. 94.
More on CPE—Get Back to the Basics. Limbert, Bradley E. April, p. 93.
—-
A Compliment. Meduna, Bill. May, p. 134.
CPE, Prosperity and the Public’s Stake. Ditman, Catherine M. May, p. 132.
Proposes “Double Flat Tax.” Hart, Allen M. May, p. 134.
State Laws Trump AICPA Regs. Tongate, Darrel E. May, p. 132.
Taxes Ignored As Key Operating Information. Podolin, Leonard. May, p. 133.
—-
Additional Technology Tips. Britton, Robert D. June, p. 97.
Age Factor in the Job Market—Another Look. Herz, Stanley. June, p. 96.
Favors New Rule for Expert Testimony. Rowbotham, Brian. June, p. 95.
Less Detail and Better Quality in Financial Reporting. McAllister, John P. June, p. 94.
Many Specialty Areas for CPAs. Lukey, Robert. June, p. 94.
Praise From a Kentuckian. Hamilton, John A. June, p. 96.
Right on Target. Chazen, Charles. June, p. 95.
Spotlight Remains on CPE: Another Approach. Gianninoto, Robert. June, p. 94.

Marketing
Are You Ready to Hire a Marketing Pro? (Checklist) January, p. 8.
—-
Ace Your Presentations. Davidson, Wilma; Kline, Susan. March, p. 61.
—-
Make Your Firm a Household Name. (Marketing Clinic) von Brachel, John. May, p. 43.

Official Literature
Exposure Drafts Outstanding. January, p. 95.
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Exposure Drafts Outstanding. February, p. 80.
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Exposure Drafts Outstanding. March, p. 88.
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Exposure Drafts Outstanding. April, p. 100.
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Exposure Drafts Outstanding. May, p. 136.
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Exposure Drafts Outstanding. June, p. 102.

Official Releases
SOP 98-8— Engagements to Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant to Rule 17a-5 of the Securities Exchange Act of 1934, Rule 17Ad-18 of the Securities Exchange Act of 1934, and Advisories No. 17-98 and No. 42-98 of the Commodity Futures Trading Commission. January, p. 97.
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Interpretation 101-14 Under Rule of Conduct 101: The Effect of Alternative Practice Structures on the Applicability of Independence Rules. February, p. 82.
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Ethics Notice. March, p. 90.
SOP 98-7— Deposit Accounting: Accounting for Insurance and Reinsurance Contracts That Do Not Transfer Insurance Risk. March, p. 90.
SOP 98-9— Modification of SOP 97-2, Software Revenue Recognition, With Respect to Certain Transactions. March, p. 95.
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Independence Standards Board Standard no. 1— Independence Discussions with Audit Committees . April, p. 102.
SSAE no. 9— Amendments to Statement on Standards for Attestation Engagements Nos. 1, 2, and 3 . April, p. 102.
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Ethics Interpretations and Rulings. May, p. 142.
FASB Statement no. 135, Rescission of FASB Statement No. 75 and Technical Corrections . May, p. 138.

Pensions and Benefits
The Profession’s New Voice at DOL. (News) June, p. 14.

Personal Financial Planning
Don’t Put All Your Eggs in One Basket. Wilson, James H.; Droms, William G. January, p. 24.
How to Start an Investment Advisory Practice. (Case Study) Doyle, Robert K.; Spoor, F. Gordon. January, p. 33.
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A New Chapter in Bankruptcy Reform. Hanson, Randall K; Smith, James K. February, p. 47.

Practice Management
The “Miner” Accountant. (News) January, p. 21.
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Make Your Meetings Count. Carlozzi, Catherine L. February, p. 53.
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150 Hours: A Look Back. Cumming, John; Rankin, Larry J. April, p. 53.
Solo, But Not Alone. Weinstein, Stephen. April, p. 35.
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CPA Firms: Future Alliances. Reeb, William L. May, p. 27.
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Just Say No to Costly Clients. Danziger, Elizabeth. June, p. 45.

Professional Ethics
Ethics Keeps Up With New World Order. (News) February, p. 12.

Professional Issues
Modernizing the CPA Exam. (Letter From the AICPA President) Melancon, Barry C. January, p. 4.
NASBA Speakers Focus on Ethics. (Special Report) Haberman, Louise Dratler. January, p. 14.
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Coca-Cola CEO Speaks to Georgia CPAs. (News) February, p. 13.
A New Initiative for Accreditations. (Letter From the AICPA President) Melancon, Barry C. February, p. 4.
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The State of the States. (News) April, p. 14.
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COSO’s New Fraud Study: What It Means for CPAs. (News) May, p. 12.
Running the Numbers. (News) May, p. 20.
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FASB Names New Member. (News) June, p. 19.
Vice-Chairwoman Nominee From Local Practice. (News) June, p. 19.

Profile
Making Granite Solid as a Rock. Royal, Weld. May, p. 111.

The Small Practitioner
Consulting to Lawyers and Families. Dennis, Anita. March, p. 68.
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It’s a Small-Firm World After All. Koreto, Richard J. May, p. 23.

Tax (Includes Corporate Tax)
Bill Prevents Internet Taxes. (Tax News) January, p. 71.
Deducting the Cost of Business Expansion. (Tax Case) Schnee, Edward J. January, p. 72.
Dixon Award Given to Friedman. (Tax News) January, p. 71.
Financial Hardship as Reasonable Cause for Failure to Pay. (From the Tax Adviser) Fiore, Nicholas. January, p. 76.
Getting You Where You Live. (Graphic) January, p. 71.
Incomplete Gifts. (Tax Briefs) Lynch, Michael. January, p. 74.
Line Items. (Tax Matters) Lynch, Michael; Schnee, Edward J. January, p. 72.
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Capital Loss vs. Ordinary Loss. (Tax Briefs) Godfrey, Howard. February, p. 61.
Down on the Farm. (Graphic) February, p. 60.
Federal Tax Aspects of Political Organizations. (From the Tax Adviser) Fiore, Nicholas. February, p. 64.
Lease Cancellation Expenditures. (Tax Case) Schnee, Edward J. February, p. 62.
Most Serious Problem? Complexity! (Tax News) February, p. 60.
One Million Sign to Scrap Tax Code. (Tax News) February, p. 61.
Top Ten Tax Claims. Donnelly, William; O’Callaghan, Susanne; Walker, John P. February, p. 57.
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IRA Distributions. (Tax Case) March, p. 26.
IRS Begins Its Metamorphosis. (Tax News) March, p. 23.
Line Items. (Tax Matters) Lynch, Michael. March, p. 24.
The New and Improved Home Office Deduction. Fleischman, Gary M.; Payne, Thomas H. March, p. 30.
New Roth IRA Conversion Rules. (Tax Briefs) Lynch, Michael. March, p. 24.
Sanctioning Public Charities for Improper Dealings. (From The Tax Adviser) Fiore, Nicholas. March, p. 28.
Tax Pros Say Simplify Code. (Tax News) March, p. 23.
You Can’t Have Cake and Eat It, Too. (Tax Briefs) Quinn, Tina Steward. March, p. 25.
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As Audits Decline, Concern Rises. (Graphic) April, p. 84.
Deducting Entertainment Expenses. (From The Tax Adviser) Fiore, Nicholas. April, p. 88.
IRS Takes Aim at Family Partnerships. (Tax News) April, p. 83.
Line Items. (Tax Matters) Lynch, Michael; Schnee, Edward J. April, p. 87.
New Rule on Stock Transactions. (Tax Brief) Schnee, Edward J. April, p. 83.
Poor Bear Brunt of Excise Taxes. (Graphic) April, p. 83.
Recognizing Income on Foreclosures. (Tax Case) Schnee, Edward J. April, p. 85.
Taxpayer Penalties. (Tax Briefs) Lynch, Michael. April, p. 84.
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Defining the Temporary Workplace. (Tax Briefs) Lynch, Michael. May, p. 117.
High-Income Taxpayers. (Graphic) May, p. 117.
IRS Unveils New Performance Measures. (Tax Matters) May, p. 117.
Line Items. (Tax Matters) May, p. 118.
Rescinding Transactions. (From The Tax Adviser) Fiore, Nicholas. May, p. 122.
Spinoff to Permit Employer Stock Purchases. (Tax Case) Schnee, Edward J. May, p. 119.
When Should Advertising Be Capitalized? Maples, Larry; Earles, Melanie. May, p. 49.
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AICPA Takes Stand on Shelters. (Tax Matters) June, p. 85.
The Final Frontier. Lee, Andrew. June, p. 33.
Gimme Shelter. McDaniel, James R.; Honey, Jennifer M. June, p. 79.
Involuntary Conversions With Multiple Payments. (Tax Case) Schnee, Edward J. June, p. 86.
Limits to Tax Court’s Power. (Tax Briefs) Quinn, Tina Steward. June, p. 86.
Line Items. (Tax Matters) Lynch, Michael. June, p. 88.
Tax Aspects of Global Expansion. (From The Tax Adviser) Fiore, Nicholas. June, p. 90.
Tax Gross-Ups Make Parachutes More Golden. June, p. 85.
Tax Revenue From U.S. Subsidiaries Grows. (Graphic) June, p. 86.

Technology
Choose the Database for You. Hayes, David C; Hunton, James E. January, p. 67.
Give Your Personnel Scheduler the Personal Touch. (The Goods) January, p. 86.
Looks Like a Disk Drive, Works Like a File Manager. (The Goods) January, p. 86.
Smart Stops on the Web. (News) January, p. 13.
“Sweep” Unwanted Internet Files From Your Hard Drive. (The Goods) January, p. 86.
Upgrade Your Windows 98 Backup and Data-Protection Program. (The Goods) January, p. 86.
What You Better Know About Databases. (Technology Workshop) Hayes, David C.; Hunton; James E. January, p. 61.
Y2K Tops Tech Issues List. (News) January, p. 16.
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Smart Stops on the Web. (News) February, p. 15.
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DupliDisk Hardware Ensures Data Security. (The Goods) March, p. 76.
How to Link to Web Data. (Technology Workshop) Woodroof, Jon. March, p. 55.
One Step Duplication. (The Goods) March, p. 76.
Save Yourself the Expense of a Binder. (The Goods) March, p. 76.
Smart Stops on the Web. (News) March, p. 15.
Top 10 Technologies: The Applications. (News) March, p. 12.
Winzip Offers Fast File Compression. (The Goods) March, p. 76.
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The Rise of IT. (Graphic) April, p. 11.
Smart Stops on the Web. (News) April, p. 13.
What You Really Need. Zarowin, Stanley. April, p. 65.
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Accounting—The Digital Way. Boggs, Scott M. May, p. 99.
Linux: Tomorrow’s Windows or Fad-of-the-Year? (News) May, p. 18.
Smart Stops on the Web. (News) May, p. 19.
Top 10 Technologies—Plus 5 for Tomorrow. (News) May, p. 16.
The XML Files. Hoffman, Charles; Kurt, Christopher; Koreto, Richard J. May, p. 71.
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How To Get Well Connected. Cohen, Eric. June, p. 65.
The More Things Change… (By the Numbers) June, p. 16.
Smart Stops on the Web. (News) June, p. 13.

Washington Update
AICPA Initiates Debate on Social Security Reform. (News) January, p. 11.

Women and Family Issues
Toward an Equal Future. Doucet, Mary S.; Hooks, Karen L. June, p. 71.
Women and Social Security: Are Private Accounts the Answer? (News) June, p. 12.