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A Simpler Approach
We disagree with the hedge-effectiveness testing method described in “Practical Issues in Implementing FASB 133” ( JofA, Mar.01, page 26). Our experience advising companies on interest rate risk and foreign-currency hedging transactions, and our related consulting work on applying FASB Statement no. 133, have led us to draw a substantially
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Exhibit 9
A New Look at the Attestation Standards
EXECUTIVE SUMMARY CHANGES IN THE BUSINESS WORLD are creating more opportunities for CPAs to provide assurance on nonfinancial information. Practitioners are expanding their services by trading on the skills they’ve traditionally used to provide assurance on historical financial statements. TO BROADEN THE APPLICABILITY of the attestation standards, the Auditing
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Exhibit 7
Professional Issues
Questions about the independence of investment analysts are attracting the SEC’s attention. Its acting chairman and its chief accountant worry that brokerage house researchers may be tailoring investment recommendations to suit their investment banking clients ( www.sec.gov/news/speech/spch477.htm ; www.sec.gov/news/speech/spch485.htm ).
Domestic Partner Benefits Taxable to Employee
his is a tale of two relationships. Ezzon Corp. employs Jay and Pat. Jay has been married to Lisa for two years; Pat has lived with Chris for six years. CPAs who think they are familiar with the rules applicable to unmarried couples living together may be surprised to
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Exhibit 2: Cost Complement Changes—High and Low Margin Companies
Vassel Receives Institute Award for Public Service
At the spring council meeting, the AICPA named Tommie A. Vassel, CPA, president of the Vassel Group in New Orleans, the 2001 Public Service Award recipient for serving his community for more than 20 years as a mentor, tutor, counselor and role model for inner-city youth. A proponent of self-help
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Exhibit 6
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Exhibit 1 The macros contained in the Jeff menu are highlighted in red.
Banking
The federal reserve board of governors adopts a rule that revises official staff commentary on regulation E, which implements the Electronic Funds Transfer Act. The new rule provides compliance guidance on electronic check conversion transactions, computer-initiated bill payments and electronic authorizations of recurring debits from a consumer’s bank account (
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Exhibit 8
Golden Business Ideas
Take Advantage of Oops! A friend of mine once complained, “Why can’t I learn from my successes? Why do I have to learn from my mistakes?” Now that he’s older and presumably wiser, he probably recognizes the truth behind James Joyce’s observation, “A man’s errors are his portals of discovery.”
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Exhibit 3: Simplified Lifo Using New Rules—Small Companies
Online Order Form Alternatives
“Do It on the Web” ( JofA, Mar.01, page 43) gave a good, basic overview of creating an active server page (.asp) form for taking online orders and capturing the information in an Access database as part of a retail-enabled Web site. However, before spending hours designing and writing the
E-Commerce
To combat online fraud and improve the public’s confidence in doing cross-border business on the Internet, the United States joins 12 other nations in launching econsumer.gov, a multilingual Web site where consumers can obtain information about relevant laws and agencies and submit e-commerce-related complaints online ( www.ftc.gov/opa/2001/04/econsumer.htm ).
Taking the Complexity Out of Simplified Lifo
EXECUTIVE SUMMARY THE IRS HAS PROPOSED CHANGES THAT WOULD ALLOW simplified Lifo to live up to its name for companies that operate with relatively high and volatile gross margin percentages. The changes, outlined in IRS Bulletin 2000-23, allow taxpayers to use public price indexes without having to convert them
Unclaimed Property Laws
ll 50 states (as well as the District of Columbia, Puerto Rico and Guam) have laws that apply to unclaimed property. Unclaimed property typically is intangible property—held, issued and owed to another in the ordinary course of the holder’s business—that the owner has not used or made an ownership claim
Employee Benefits
A new survey examines retirement plan sponsorship by businesses with fewer than 100 employees. Among reasons business owners cite for not offering a plan are their uncertainty about future revenue and workers’ preference for higher wages or other benefits ( www.ebri.org/sers/2001/index.htm ).
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
From The Tax Adviser
March 31, 2026
Current developments in taxation of individuals: Part 1
March 31, 2026
Current Developments in Taxation of Individuals: Part 1
March 6, 2026
