2017 - Page 19 of 20 - Journal of Accountancy

The magazines

January 1, 2017

Student loans: What you need to know before signing

Proper planning can minimize the risks these loans and their repayment options pose to personal finances.

January 1, 2017

Professional liability risk resolutions for 2017

Here are the professional liability areas you should concentrate on in the new year.

January 1, 2017

Issuance expands application of preparation and compilation standards

SSARSs are extended to certain prospective, pro forma, and historical financial information.

January 1, 2017

The value of risk interviews as part of ERM strategy

One answer at a time, organizations can identify and address critical risks.

January 1, 2017

Data mining your general ledger with Excel

Learn how to use Microsoft Excel to unearth and interpret the wealth of data hidden in the general ledger.

January 1, 2017

Scholarship recognizes academic excellence and leadership

Four students received the 2016–2017 AICPA/Accountemps Student Scholarship award.

January 1, 2017

Filing season quick guide—tax year 2016

Print out this quick guide PDF, which highlights dollar thresholds, tax tables, standard amounts, credits, and deductions, for use during tax season.

January 1, 2017

Earnings-stripping rules make many changes from proposed regs.

Bifurcation is delayed indefinitely, some entities are excepted, and the effective dates are delayed.

January 1, 2017

AICPA panel answers 8 technical questions for investment accounting

Most of the Q&As pertain to liquidation.

January 1, 2017

FASB requires recognition of income tax consequences upon intra-entity transfers

The new standard is meant to simplify income tax reporting.

January 1, 2017

Dale Sheff, CPA, CGMA

Dale Sheff, CPA, CGMA, controller of Graybar, explains how CPAs who want to push their careers toward management accounting can do so, but he says the path requires commitment.

January 1, 2017

New rules allow more time to elect to take disaster loss in prior year

Hurricane and flooding prompt the relief measure.

January 1, 2017

FASB proposes new guidance for service concession arrangements

The change would clarify the ‘customer’ in certain arrangements.

January 1, 2017

GASB proposes OPEB implementation guidance

The board issued a standard on retiree benefits in 2015.

January 1, 2017

Dealing with tax carryovers when a spouse dies

Proper allocation of tax carryovers is critical in the year one spouse dies.

January 1, 2017

Why audit teams need the confidence to speak up

In an effective audit process, team members need to feel safe to raise questions and concerns without fear of losing credibility.

January 1, 2017

Line items

Olympians win a tax break … Dozens charged in IRS impersonation ring … Voluntary offshore disclosure collections reach $10 billion

January 1, 2017

Expanding your app-titude

This month: What do employees think of your firm? Look through Glassdoor … Working to connect Alignable businesses

January 1, 2017

Microsoft Word: Find a lost document

Help, I can’t find the latest draft of the Word document I was working on. I thought I had saved the file before closing Word, but maybe I didn’t. Is there any way to tell?

January 1, 2017

FASB amends guidance for consolidating VIEs

The new standard affects the determination of the primary beneficiary.

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.