Snyder’s
Challenge: Reinvigorating Michigan page 22
A Quest
for Relevance: New Framework for SMEs Balances Costs and Benefits
in Financial Reporting page 32
Ken Tysiac is a JofA senior editor. He
covers breaking news for journalofaccountancy.com and
for print. He has more than 20 years of journalism experience,
including work with The Charlotte Observer and The News
& Observer, of Raleigh, N.C., and has had two books published.
2012 MAP
Survey: Signs of Recovery page 26
Jeff Drew is a JofA senior editor. He
oversees coverage of practice management and technology. He has nearly
20 years of journalism experience, including a decade in various
editorial capacities with American City Business Journals.
Impairment
Testing: Effectively Using the Qualitative Assessment
page 36
BJ Orzechowski, CPA/ABV, is a valuation services
partner at KPMG LLP in Philadelphia. His practice is focused on the
appraisal of businesses and nonfinancial assets and liabilities for
financial and tax reporting and litigation support purposes.
Peter Lyster, CFA, ASA, is a managing director in KPMG’s Department of Professional Practice in New York City. He has more than 15 years of experience providing valuation services to public and private companies. He received the Chartered Financial Analyst designation from the CFA Institute and is an Accredited Senior Appraiser.
What’s
Your Fraud IQ? page 42
Andi McNeal, CPA, CFE, is director of research for
the Association of Certified Fraud Examiners (ACFE), where she
oversees the development and production of educational materials
related to the prevention, detection, and investigation of fraud. She
co-authored the 2008, 2010, and 2012 editions of the Report to the
Nation(s) on Occupational Fraud and Abuse, a biennial report
the ACFE issues on the costs and effects of occupational fraud.
Year-End
Tax Planning: Preparing for the Tax Cliff page 48
Steven F. Holub, CPA, MBA, is a (retired) tax partner
with Cherry Bekaert LLP in Tampa, Fla., and is currently a national
director in the firm’s Professional Practices Department.
