Accounting


For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

FASB staff members issue implementation guidance ( www.fasb.org/q&a87.pdf ) on FASB statement no. 87, Employers’ Accounting for Pensions. The advisory addresses the impact the Economic Growth and Tax Relief Reconciliation Act’s expiration after 2010 will have on temporary exceptions the legislation permitted to IRC section 415(b) limits on the amount of payments a qualified defined benefit plan could make to its participants.

SPONSORED REPORT

CPEOs provide peace of mind around payroll services

The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.

QUIZ

Pronoun practice to help polish your prose

Using pronouns correctly in writing and speech can help you make a good impression. Try our 10-question quiz.