I frequently need to view two Internet browser windows at the same time—for example, when I’m comparing results on two financial sites. Is there a way to do this? Indeed there is. The technique, called tiling, can be done with any screen image, whether it’s from a browser or an
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Pay More in 2006
Source: Social Security Administration, www.ssa.gov .
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 the computer.
It’s no joke, you can edit documents with your mouse
I was watching one of my colleagues edit a document with her mouse. She just dragged words and whole paragraphs to different locations and even copied sections. When I tried it, nothing happened. She told me she spent weeks training her smart mouse. She was kidding me—right? Well, she was
Auditing
The AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) no. 102, Defining Professional Requirements in Statements on Auditing Standards, and Statement on Standards for Attestation Engagements (SSAE) no. 13, Defining Professional Requirements in Statements on Attestation Engagements, which apply to audit and attestation engagements performed for nonissuers
Growth Spurt
NUMEROLOGY Source: U.S. Small Business Administration, www.sba.gov .
Ethics
The AICPA Professional Ethics Executive Committee (PEEC) adopted two ethics rulings that provide guidance on how members’ offer or acceptance of gifts or entertainment to or from clients, customers or vendors of their employer affects the members’ independence and objectivity ( www.aicpa.org/download/ethics/ ). The ethics rulings under Rule 101, “Independence,”
Jenkins Hailed for His Effect on the Profession
Edmund L. Jenkins, CPA, FASB chairman from 1997 through 2004, received the Institute’s 2005 Special Recognition Award from AICPA Chair Leslie Murphy at the AICPA National Conference on Current SEC and PCAOB Developments in December. The award honors those who have significantly influenced the profession. Jenkins chaired the AICPA Special
International
The European Commission (EC) adopted a regulation endorsing the amended International Accounting Standard (IAS) no. 39, Financial Instruments: Recognition and Measurement, also known as the fair value option ( http://europa.eu.int/comm/internal_market/accounting/ias_en.htm ). The regulation endorses the fair value option, which previously had been carved out of the EC’s endorsement of IAS
Military Disability Payments
Most government pensions and retirement allowances are included in gross income. Section 104(a)(4), however, excludes amounts received as a pension, annuity or similar allowance for personal injuries or sickness resulting from active service in the armed forces. IRC section 104(b) further restricts this exclusion to amounts received by individuals who
Taxing Tune
SIGN OF THE TIMES This excerpt from “The Motherland Is in My Heart,” a motivational song for Chinese tax collectors, is supposed to be sung proudly and with deep feeling. Now if it only was easy to dance to… The national emblem is on my cap And the motherland is
Surviving Katrina
EXECUTIVE SUMMARY The Katrina Emergency Tax Act of 2005 provides tax relief for residents and businesses in the hurricane-ravaged areas of Alabama, Florida, Louisiana and Mississippi. Tax-friendly rules allow distributions and loans from retirement plans to those persons who lived in the disaster area and suffered economic loss. The act
Questions For The Author?
Stanley Zarowin, a former JofA senior editor, is now a contributing editor to the magazine. His e-mail address is stanley@zarowin.com . Do you have technology questions for this column? Or, after reading an answer, do you have a better solution? Send them to contributing editor Stanley Zarowin via e-mail at
A Mostly Optimistic Outlook
NUMEROLOGY majority of U.S. consumers think things are looking up for 2006. The Experian-Gallup Personal Credit Index says fully 68% are optimistic about their financial situation this year, including 30% who are “very” optimistic. Americans have a variety of reasons for thinking 2006 will be a good year: 57% of
It’s a Wrap
SIGN OF THE TIMES f business at his Tampa tax practice ever slows down, CPA Rick Corbett always has another career option available. He can be a professional “wrapper.” Corbett was one of eight finalists invited by Scotch brand tape to vie for the title of “Most Gifted Wrapper” in
A Taxing Task
Source: Survey of 1,001 U.S. taxpayers by the Associated Press, www.ap.org and Ipsos-Public Affairs, www.ipsos.com .
Offers in Compromise
The courts reviewed the position that taxpayers who are in bankruptcy and cannot afford to pay their tax bill can use the offer-in-compromise procedure to reduce the amount of the bill. Charles Peterson, who owed $102,000 in payroll taxes, filed for chapter 13 bankruptcy protection. He then filed an offer
FYI
Following the resignation of William J. McDonough, the SEC appointed William D. Gradison Jr. acting chair of the PCAOB and adopted new procedures for SEC Chairman Christopher Cox to use in filling the position. Gradison is a founding member of the PCAOB. The PCAOB selected Thomas Ray to succeed Douglas
Accounting
FASB issued Staff Position (FSP) FIN 45-3, Application of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its Owners, which amends Interpretation no. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others ( www.fasb.org/fasb_staff_positions/fsp_fin45-3.pdf ). The FSP clarifies that
Making Strides
NUMEROLOGY Source: The New Agenda for Minority Business Development, Boston Consulting Group, www.beg.com , and the Ewing Marion Kauffman Foundation, www.kauffman.org , 2005.
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