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

The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.