2017 - Page 11 of 20 - Journal of Accountancy

How much do you know about the foundational principles of an effective fraud risk management program? Test your knowledge in this month’s 5-question quiz.

June 1, 2017

Audit documentation: Tips for getting it right

Steer clear of three common misconceptions about documentation that can derail an otherwise high-quality audit.

June 1, 2017

FASB issues new amortization accounting rules for callable debt securities

Stakeholders said current GAAP distorts interest income.

June 1, 2017

U.S. tax and FASB’s new paradigm for revenue recognition

Companies must prepare for unforeseen implications for tax planning.

June 1, 2017

GAO proposes revisions to government auditing standards

The topics include competence, CPE, independence, quality control, and internal control.

May 1, 2017

FASB updates requirements for employee benefit plans

The changes relate to disclosure and presentation for master trusts.

May 1, 2017

Microsoft Word: How to connect numbered lists

How to connect a subsequent numbered list to a previous numbered list in Microsoft Word.

May 1, 2017

Theresa Richardson, CPA

Theresa Richardson, CPA, is a partner and the chief talent officer at WithumSmith+Brown. As chief talent officer, she reports directly to the firm’s CEO and oversees all aspects of talent.

May 1, 2017

FASB changes presentation of defined benefit costs

The current presentation was said to combine heterogeneous elements.

May 1, 2017

Reverse like-kind exchanges get Tax Court approval

Ruling rejects the IRS’s requirements for third-party exchange facilitators.

May 1, 2017

Tax principles for the digital age

The AICPA revises its Guiding Principles of Good Tax Policy to respond to challenges in tax reform, economic efficiency, global reach, and securing taxpayers’ information.

May 1, 2017

More R&D tax help

PATH Act enhancements make the credit more attractive to a wider range of taxpayers.

May 1, 2017

FASB clarifies scope of asset derecognition guidance

Accounting for partial sales of nonfinancial assets is also addressed.

May 1, 2017

What they’re reading

Business and leadership books recommended by this issue’s guest editors can inform and inspire their fellow CPAs.

May 1, 2017

Be your own best ally

Learn ways to advocate for yourself at work—without appearing pushy.

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.