2017 - Page 8 of 20 - Journal of Accountancy

A lack of state rulings on its constitutionality has not slowed the number of states adopting the factor presence nexus theory of asserting taxing authority.

July 1, 2017

Employment tax enforcement rising to a top priority

The IRS and the Department of Justice indicate an increase in efforts to counter growing noncompliance.

July 1, 2017

Line items

Residents of 3 more countries now subject to U.S. interest reporting … Automatic accounting method change procedures updated … Private debt collection is said to be underway

July 1, 2017

How CFOs can reach CEO

Building the right relationships and gaining deep understanding of operations can help finance chiefs move up.

July 1, 2017

New model created for cybersecurity risk management

The AICPA framework enables organizations to communicate and creates a new engagement for CPAs to report.

July 1, 2017

Guidance issued on PATH Act depreciation, Sec. 179 changes

The revenue procedure covers amended returns claiming property expensing, qualified real property, and bonus depreciation transition rules.

July 1, 2017

Cybersecurity by the numbers

Key statistics illustrate the threats facing the accounting profession—and potential liability for firms if a breach occurs.

July 1, 2017

Microsoft Windows: Remote support using Windows Quick Assist

Windows 10 includes a free tool called Quick Assist, which enables one person to remotely control another person’s Windows 10 PC with that person’s permission.

July 1, 2017

Expanding your app-titude

Airbnb: What you need to know … Have hotels fight for your reservation on BackBid

July 1, 2017

How small businesses can apply the research credit to payroll taxes

Interim guidance addresses the time and manner of making the election.

July 1, 2017

How family businesses can plan for the future

Family-owned companies struggle with strategic planning and succession planning. CPAs—as employees or outside advisers—can help.

July 1, 2017

Fake financial news threatens Americans’ decision-making abilities

Investors may be misled when writers are secretly compensated for touting company stocks.

July 1, 2017

FASB issues update on share-based payment awards

New guidance on modification accounting addresses diversity in practice.

July 1, 2017

What is blockchain?

Here’s a primer on the potentially transformative digital ledger technology.

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.