Intangible Asset Article Rates Tops


AICPA President and CEO Barry C. Melancon presented the Journal of Accountancy s 2004 Lawler Award for best article of the year to Jennifer M. Mueller, PhD, for Amortization of Certain Intangible Assets (Dec.04, page 74). In her article Mueller, a KPMG Faculty Fellow at Auburn University in Auburn, Ala., explained how to evaluate assets with contractual or legal lives. Each year, the JofA s editorial advisers choose a winning article, which earns its author $500 and a commemorative plaque. The award is named after John L. Lawler, a former Journal editor and AICPA senior vice-president.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.