2015 - Page 3 of 22 - Journal of Accountancy

The magazines

November 1, 2015

PCC gets new leadership

Chair Candace Wright and 3 others join the Private Company Council.

November 1, 2015

Mortgage debt limit applied per taxpayer

The debt limitation for the home mortgage interest deduction should be calculated on a per-taxpayer basis rather than a per-residence basis, the Ninth Circuit holds.

November 1, 2015

FASB tackles principal vs. agent guidance

The proposal would amend the revenue recognition standard to clarify rules.

November 1, 2015

Blazing a path to success for the profession

Tim Christen, CPA, CGMA, the AICPA’s 103rd chairman, has a passion for developing people and shaping the profession’s future through change.

November 1, 2015

On the road … again

A JofA article reminds reader of his father’s 1950s mobile practice.

November 1, 2015

Court affirms FBAR penalties while faulting IRS’s conduct in assessing them

The IRS’s administration of FBAR penalties for nonwillful failure to file was arbitrary and capricious under the APA.

November 1, 2015

GASB explores fundamental changes

The board is evaluating a reporting model that has been in place since 1999.

November 1, 2015

Professor recognized for achievement in accounting education

Mark W. Dirsmith, CPA, Ph.D., received the 2015 AICPA Distinguished Achievement in Accounting Education Award.

November 1, 2015

Rise in U.S. accounting salaries accelerates

Employers also are embracing flexibility to attract and retain talent.

November 1, 2015

New guide for governmental rules implementation

GASB publishes authoritative guidance.

November 1, 2015

AICPA awards honor CPAs in government

Wendy M. Payne, CPA, executive director of the Federal Accounting Standards Advisory Board (FASAB) in Washington, received the Institute’s Outstanding CPA in Government Career Contribution Award.

November 1, 2015

Startup costs: Book vs. tax treatment

CPAs should understand how to handle startup and organization costs and, especially, how they are treated differently for book and tax purposes.

November 1, 2015

College students lack financial management skills

A survey found that just 39% adhere to a monthly budget.

November 1, 2015

ABLE: A tax planning tool for people with disabilities

The new accounts offer valuable tax planning opportunities.

November 1, 2015

Millennial investors more concerned about debt, cyberrisks

Similarities and differences with investors from older generations were revealed in a new survey.

November 1, 2015

Expanding your app-titude

Keep track of your staff with Simple In/Out … Build a Strikingly website; track traffic with the app

November 1, 2015

How to debug Excel spreadsheets

Small errors in a complex spreadsheet can cause huge problems. Learn how to find and fix those mistakes.

November 1, 2015

Scholarship funds cover conference expenses for emerging financial planner

Jeremy Weaver, CPA/PFS, a financial planner and investment manager with PlanFIRST Inc. in Greenville, S.C., received the 2015 P. Thomas Austin Personal Financial Planning Division Scholarship.

November 1, 2015