PRINTING JUST ONE SPREADSHEET COLUMN AND ROWQ. I’ve got a problem that sounds simple, but I just can’t find a solution. From a complex spreadsheet that contains many rows and columns and many formulas that affect the cells in these rows and columns, my boss wants me to print just
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Institute Appoints Liaison to AcSEC
The AICPA named Daniel J. Noll director of accounting standards. Noll will coordinate the Institute’s activities with those of the accounting standards executive committee (AcSEC), the senior AICPA technical advisory group that helps set U.S. accounting standards and represents the Institute on accounting matters.
Golden Business Ideas
Sometimes It Takes a Rude Awakening An information technology manager friend of mine was grumbling the other day about how his boss hesitated to invest the extra money needed to provide continuous, real-time backup of the company’s computer data—with the backup stored at a remote location. That conversation took place
Check-the-Box Option a Hit
Source: IRS, www.irs.gov .
Raises Outpace Inflation
Source: William M. Mercer, Inc., New York, www.wmmercer.com , 2001.
Employee Benefits
Phased-in retirement plans—in which, for example, employees receive a portion of their pension benefits while earning a salary—are attracting attention as skilled labor shortages persist and many older employees work past normal retirement age to supplement their inadequate savings. A new report from the Employee Benefit Research Institute says educational
Financial Reporting
Two advisories from FASB will help entities implement new rules. One defines the “reporting unit” of an enterprise as a key element in testing for goodwill impairment resulting from an acquisition. A second release clarifies certain provisions for making the transition to two new standards—FASB Statement nos. 141, Business Combinations,
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Exhibit 2: Calculating Loss From Foreign Currency Transactions
Progress Made on Name for Global Credential
In early October the AICPA board of directors approved a recommended name for the proposed global credential, saying those who earn it should have the right to use the initials IISBP (International Institute of Strategic Business Professionals) after their names. This mark would signify both the credential and membership in
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Exhibit 3: Illustration of Journal Entries for Foreign Currency Transactions
Smart Stops on the Web
Business Resources sites.krislyn.com This home page is full of links to “strictly business sites” such as online associations and e-zines. Users can find industry-specific information on accounting, economics and investments, to name a few. The business plans section of the site offers a link to a bookstore where business people
Using the Euro—A Good Bet?
EXECUTIVE SUMMARY WHEN THE EURO REPLACES THE NATIONAL CURRENCY of 12 European nations on January 1, 2002, it also will affect commerce with nonparticipating countries including the United States, where thousands of companies contribute one-fifth of EMU imports. COMPANIES MUST BALANCE EUROPEAN CUSTOMERS’ demands for euro billing with the cost
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Exhibit 4: Effect of Euro Invoicing on Selected Financial Statement Items
Legal
BDO Seidman LLP sues the AICPA, its Web portal and a group representing state societies participating in a related business venture with the Institute. The suit alleges the CPA2Biz portal unfairly competes against BDO Seidman and other firms providing online consulting and assorted services similar to those CPA2Biz offers. According
Inkjet Versus Laser Printers
» Key to Instructions To help readers follow the instructions in this article, we used two different typefaces: Boldface type is used to identify the names of icons, agendas and URLs. Sans serif type shows the names of files and the names of commands and instructions that users should type into
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Exhibit 5: Balance Comparison: End of Year Four
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Exhibit 2: Annual Accounting Under Statement no. 143
Budgets on a Roll
EXECUTIVE SUMMARY MANY COMPANIES ARE recognizing that the conventional static budget—produced near yearend and then used as a guide for the following year even though it’s out of date—is just not good enough. INSTEAD, THEY ARE turning to rolling budgets—forecasts that are updated every few months—in effect, reassessing the company’s
FYI
The SEC and state regulators launch the Investment Adviser Public Disclosure Web site, which offers investors free access to registration documents from more than 9,000 investment advisers. ( www.adviserinfo.sec.gov ) To better assist those representing clients in the Social Security Administration’s hearings and appeals process, SSA introduces a Web site
IT Workers Still in Demand
Source: Information Technology Association of America, Arlington, Virginia, www.itaa.org , 2001.
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