Accounting

June 1, 2001

Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function.

August 6, 2026

IRS adds notices, payment features to business tax accounts

August 5, 2026

IRS guidance addresses expanded paid family and medical leave credit

August 5, 2026

FASAB provides new guidance on public-private partnerships disclosures

For news from the AICPA and state societies, visit www.cpaweb.org , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

FASB reaffirms its restrictions on how banks can qualify for sale accounting treatment and issues a series of related questions and answers ( accounting.rutgers.edu/raw/fasb/project/125summary.html ).

A new study says FASB’s imminent ban on pooling will make solid balance sheets and abundant cash flows—not high PE ratios—the most powerful bargaining tools in mergers and acquisitions ( www.ml.com/about/press_release/pdf/accounting_overview.pdf ).

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Accounting

IRS adds notices, payment features to business tax accounts

IRS guidance addresses expanded paid family and medical leave credit

FASAB provides new guidance on public-private partnerships disclosures

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