2015 - Page 8 of 22 - Journal of Accountancy

The magazines

September 1, 2015

How to rate external auditors

Audit committees should consider these points as they fulfill their oversight responsibilities.

September 1, 2015

Whistleblowers’ claims not untimely, Tax Court holds

The IRS Whistleblower Office does not have exclusive authority to investigate, the court says.

September 1, 2015

FASB delays revenue recognition effective date

1-year deferral gives financial statement preparers more time for implementation.

September 1, 2015

Trade act includes tax provisions

The Sec. 35 health coverage tax credit is extended and modified, and the Sec. 24 child tax credit is disallowed for taxpayers excluding foreign earned income.

September 1, 2015

Roadblocks to avoid in accounting firm M&A

Looking to buy or sell a practice? Either way, a number of obstacles need to be cleared before you get the deal done.

September 1, 2015

Succeeding with a narrow focus

Specializing and focusing on a narrow range of services can help CPAs and audit firms reduce training costs and risks.

September 1, 2015

GASB addresses external investment pools and certain component units

Separate proposals are designed to prevent confusion and clarify presentation guidance.

September 1, 2015

IIA spells out mission and principles

A framework is updated to help internal auditors address the changing risk landscape.

September 1, 2015

EDGAR company filings database updated

The 2013 GAAP taxonomy is no longer supported.

September 1, 2015

Employment tax returns lag in e-filing

A low e-filing rate for employment tax returns in the Form 94x series is the biggest obstacle to achieving the goal of 80% electronic filing of all major types of tax returns.

September 1, 2015

Online accounting systems: Accounting for cloud security

Q: Can you recommend some good, low-cost, cloud-based accounting systems?

September 1, 2015

Resolving the theft of tax clients’ identity

CPAs in tax practice have seen an increase in identity theft. Here are some tips for dealing
with this vexing problem.

September 1, 2015

SEC proposes clawback rules

Executive officers would be required to pay back incentive compensation awarded in error.

August 1, 2015

Forensic interviews: Plan to succeed

Knowing whom to question and how to go about it in a fraud investigation can save money and time. This article shows how to make the most of interviewing in fraud engagements.

August 1, 2015

Tax treatment of drug development company startup costs

Long lead times, high upfront expenses, and frequent business acquisitions and dissolutions make applying Sec. 195 a special concern for these companies.

August 1, 2015

Moved south but still taxed up north

Retirees often move to the southern United States to take advantage of lower taxes, but they should know how their former state of residence will treat them if they leave any property behind.

August 1, 2015

CPA exam changes are under evaluation

AICPA Board of Examiners is supporting increased testing of higher-order skills.

August 1, 2015

GASB proposal addresses irrevocable split-interest agreements

GASB proposed changes that are designed to reduce diversity in state and local government accounting for irrevocable split-interest agreements.

August 1, 2015

Basis rules for estates of 2010 decedents proposed

Carryover basis election for estates electing out of estate tax requires special adjustments.

August 1, 2015

Microsoft Excel: Dating problems, part 2

Help! My future value calculations don’t make any sense. The formula in column D is the same for all rows, but for unknown reasons, it stops working after row 7. What’s going on?