2015 - Page 9 of 22 - Journal of Accountancy

The magazines

August 1, 2015

Microsoft Excel: Dating problems

When I paste a large amount of data into Excel containing dates as far back as the 1800s, the recent dates display correctly as valid dates, but the older dates automatically convert to text. I assume I need to adjust a setting in Excel, but I can’t find it. Can you help?

August 1, 2015

Enthusiasm over economy levels out

U.S. finance executives are still mostly optimistic, survey shows.

August 1, 2015

Fraud feature wins JofA best article award

Mark J. Nigrini and Nathan J. Mueller received the JofA’s Lawler Award for the best article of 2014.

August 1, 2015

FASB continues pursuit of simplification

Exposure drafts address equity method, share-based payments, and business combinations.

August 1, 2015

Web tips: Carlton’s ponderings

Thoughts from Contributing Editor J. Carlton Collins, CPA.

August 1, 2015

Going mobile

Ever dreamed of getting away from it all—permanently? One CPA figured out a way to do just that, and he shares tips on how other sole practitioners can do it, too.

August 1, 2015

Boost your LinkedIn profile

Be prepared when an unexpected career opportunity arises, by following these tips for keeping your LinkedIn page current.

August 1, 2015

Gifts to family trust are present interests in property

Annual exclusions were available for gifts to a family trust that qualified as a Crummey trust.

August 1, 2015

Sec. 179 and the repair regs.

Applying the two together may provide a larger overall deduction.

August 1, 2015

Wi-Fi: Stopping illegal access

A little-known trick makes it easy for unscrupulous people to circumvent your sign-on/payment webpage and use your internet connection without paying the required access fee.

August 1, 2015

HSA amounts for 2016

The IRS issued the inflation-adjusted figures for calendar year 2016 for the annual contribution limits for health savings accounts and the minimum deductible amounts and maximum out-of-pocket expense amounts for high-deductible health plans.

August 1, 2015

Kess Award honors excellence in tax and financial planning continuing education

Julie A. Welch received the 2015 Sidney Kess Award for Excellence in Continuing Education.

August 1, 2015

What now? Responding to a subsequent discovery of fact

A CPA is required to take action when relevant facts come to light after financial statements or audit reports have been issued. AICPA standards help guide the appropriate response.

August 1, 2015

Supreme Court invalidates Maryland’s personal income tax structure

Lack of a state tax credit for a ‘county’ tax is held to violate the dormant Commerce Clause.

August 1, 2015

No COD income from loans

Expiration of state limitation period on loan collection wasn’t conclusive of debt discharge.

August 1, 2015

Expanding your app-titude

This month: Can’t read the words in a photo? Try Scanner&Translator … Instantly speak another language with SayHi Translate … TransferWise makes foreign currency settlement cheaper, easier.

August 1, 2015

FBAR penalty amount guidelines set

Maximum penalties for willful failure to report foreign bank accounts on FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), for multiple years are limited under new IRS procedures.

August 1, 2015