2017 - Page 13 of 20 - Journal of Accountancy

The magazines

May 1, 2017

Do you really know where the money’s going?

Here are seven steps small and medium-size companies can take to prevent fraud in the procurement-to-pay process.

May 1, 2017

Line items

IRS confirms instructions’ 6-month extension for C corp. returns…Small employer HRA notice deadline pushed out…IRS does not acquiesce to decision on ranching interest

May 1, 2017

Sixth Circuit upholds DISC dividends paid to Roth IRAs

Form prevails over substance despite dividends’ exceeding contribution limits.

May 1, 2017

Canceled debt is partially excludable

A married couple’s interest in their retirement plan was not an asset for purposes of the COD insolvency test.

May 1, 2017

ClearPath Accountants: Transparent financials

Transparency and ownership are the bywords at Denver-area firm ClearPath Accountants.

May 1, 2017

High Rock Accounting: Vacation stipends

Would you like $1,000 to go on vacation this year? It’s yours at High Rock Accounting, but there’s a catch.

May 1, 2017

IntrapriseTechKnowlogies: Employees set their hours

Forty hours may be a standard work-week—but there’s no such thing as a “standard” CPA.

May 1, 2017

Q&A: Don’t believe these Millennial myths

Generational expert Jason Dorsey recommends ways employers can recruit (and keep) members of the often-misunderstood Millennial generation.

May 1, 2017

Frank, Rimerman and Co.: A coaching culture

At California firm Frank, Rimerman and Co., coaching permeates the entire culture.

April 1, 2017

Seventh Circuit holds that taxpayer filed timely Tax Court petition

The IRS stipulates that a lawyer’s print-at-home postal service resulted in timely mailing.

April 1, 2017

How to obtain rescission of a 90-day letter

Procedures provide an alternative to filing a Tax Court petition.

April 1, 2017

ASB issues new going concern auditing standard

The rules consider the accounting provisions in the FASB standard issued in 2014.

April 1, 2017

Line items

IRS issues new maximum values for employer-provided vehicles…IRS adds former school to student loan discharge exception…Estates may rely on transcript for closing confirmation

April 1, 2017

Using Excel and Benford’s Law to detect fraud

This Technology Workshop shows how to use Microsoft Excel to determine whether the numbers in a data set follow Benford’s curve or point to possible malfeasance.

April 1, 2017

Scholarships encourage nontraditional business students to become CPAs

Five students received 2016-17 AICPA John L. Carey Scholarship awards.

April 1, 2017

What fonts work best in Excel?

When it comes to choosing the best font for displaying both text and numbers, the font you choose matters.

April 1, 2017

Workshop launches new valuation credential training

The 2017 AICPA Fair Value Measurements Workshop, which was held in March, included for the first time training on the new performance framework for the Certified in Entity and Intangible Valuations (CEIV) credential.

April 1, 2017

Last-minute guide to the updated CPA Exam

Here’s what you need to know as the next exam launches this month with a greater focus on skills such as analysis and evaluation.

April 1, 2017

Lease accounting revamp

Careful planning and collecting of lease inventory data are key in implementing FASB’s new standard.

April 1, 2017

More on short-term rentals

See how to report income from Airbnb and similar “sharing economy” activities.

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.