2015 - Page 7 of 22 - Journal of Accountancy

The magazines

September 1, 2015

Microsoft Outlook: Two Outlook quick tips

Paste to forward. To forward information slightly more quickly (e.g., when sending hotel or airline reservations to a colleague), copy the hotel or airline reservation from the reservation confirmation webpage, toggle to Outlook, and then press Ctrl+V to automatically create a new email containing that copied information, as suggested in

September 1, 2015

GASB establishes new accounting hierarchy

The categories of authoritative GAAP are reduced from four to two.

September 1, 2015

ABLE accounts get prop. regs.

The IRS issued proposed regulations providing guidance on Sec. 529A ABLE (Achieving a Better Life Experience) tax-advantaged savings accounts benefiting young blind or disabled individuals.

September 1, 2015

2015 tax software survey

Thousands of CPAs assess the features and performance of their income tax preparation software as well as, for the first time, their software for estate and gift taxes.

September 1, 2015

Are you a scorekeeper or a business partner?

Finance leaders reveal the skills needed to deliver sustainable value to an organization.

September 1, 2015

Social media: Be careful what you ‘like’

Q: Is there any drawback from “liking” things on Facebook (i.e., clicking the Like button)?

September 1, 2015

Americans’ financial standing improving

Job openings and home values fuel rise in PFSi.

September 1, 2015

Presentation hardware: The old switcheroo

I recently attended your Tech-Savvy CPA presentation, and I was intrigued by how you were able to instantly switch between multiple computers, including your smartphone and desktop computer back in your Atlanta office.

September 1, 2015

Tax Court to reconsider its previous denial of stockholders’ transferee liability

Ninth Circuit remands a case for analysis of a stock sale’s economic substance.

September 1, 2015

Meeting the financial planning challenges of the future

Discover strategies your firm can use to cope with aging clients, higher health care costs, and the threat of robo-advisers.

September 1, 2015

Don’t let scope creep lead you out of bounds

In the sports world, it is pretty easy to determine whether you are in or out of bounds. It’s not so simple in the accounting world.

September 1, 2015

PCAOB considers new plan for naming engagement partner

The board also is seeking input on potential indicators of audit quality.

September 1, 2015

Q&A: Pricing options that boost profits

It sounds too good to be true. But value-billing expert Ron Baker says there is a way to increase client satisfaction and firm profits at the same time.

September 1, 2015

Who is responsible for internal controls?

COSO white paper’s ‘three lines of defense’ can establish risk management duties.

September 1, 2015

Auto dealer stumbles on LIFO termination reversal

An initial change in inventory method is allowed despite a failed automatic consent attempt, but a change back to the original method is disallowed.

September 1, 2015

IRS issues final portability rules for estate tax exemptions

No short-form option is provided; regulatory time extension is allowed only for estates valued below the filing threshold.

September 1, 2015

How to perform high-quality EBP audits

Employee benefit plan audits require specialized training and present significant regulatory risk. Following certain best practices can help practitioners deliver high-quality audits.

September 1, 2015

Lisa J. Cines, CPA, CGMA

Lisa J. Cines, CPA, CGMA, is regional partner in charge of business development and marketing at Dixon Hughes Goodman LLP in Rockville, Md.

September 1, 2015

Deducting tickets to sporting events

For an employer to claim a deduction, an employee must engage in a bona fide business transaction during the event on behalf of the employer and meet several other requirements.

September 1, 2015