2018 - Page 12 of 18 - Journal of Accountancy

The magazines

June 1, 2018

Technology may push firms beyond the billable hour

Switching from hourly billing to value pricing can reward tech-enabled efficiency.

June 1, 2018

Microsoft Office: Use Excel’s I-Beam tool to swap data in 2 cells

You can swap the contents of two cells in Excel if the cells are adjacent to each other. Here’s how.

May 1, 2018

Round numbers: A fingerprint of fraud

This article explains how CPAs can find round numbers in large data sets and when those numbers should raise concerns about possible fraud.

May 1, 2018

The trouble with nondisclosure agreements in attest engagements

CPA firms must take care not to run afoul of professional standards if they are asked to sign nondisclosure agreements.

May 1, 2018

Understand your firm’s risk profile

This data can help CPA firms evaluate and address professional liability risks in their practice.

May 1, 2018

Are manufacturers throttling your computer’s (or phone’s) performance?

The author developed a crude test in an attempt to detect performance throttling based on your computer’s date.

May 1, 2018

Bipartisan Budget Act contains tax provisions

Tax relief for victims of California wildfires, extension of many lapsed temporary incentives, and a new short-form return for seniors are among the act’s revenue provisions.

May 1, 2018

Carry your losses (further) forward

New rules limit utilization of net operating losses.

May 1, 2018

Line items

Excise taxes on ‘Cadillac’ health plans and medical devices again delayed … AICPA recommends TCJA fixes

May 1, 2018

Establishing quality control in a tax practice

Every firm should maintain a system for communicating best practices to partners and staff.

May 1, 2018

Cash-flow-based software not always better

A reader questions the long-term effectiveness of this software for retirement planning.

May 1, 2018

GASB developing revenue and expense recognition model

2 potential models are discussed in a new document.

May 1, 2018

ASB issues auditing interpretation on dual reporting

It applies to audits performed beyond PCAOB oversight.

May 1, 2018

Expanding your app-titude

Rescue productivity with app-aided time management.

May 1, 2018

FASB addresses stranded income effects of tax law

The board also took on miscellaneous topics.

May 1, 2018

Giving employees skin in the game

Educating employees in a fun way about profitability paid dividends for one CFO and her company.

May 1, 2018

Customizing talent development

Walter & Shuffain PC, a fast-growing firm in Boston, has fashioned a leadership development program to prepare its most promising people to advance.

May 1, 2018

Virgin Islands ‘cover over’ partial return transmittal constitutes IRS filing

The Tax Court finds an assessment is barred by the statute of limitation.

May 1, 2018

New standard will include revised compilation and review report requirements

SSARS No. 24 will create and amend AR-C sections.

May 1, 2018

Prevent word pairs from breaking in Word

How to insert a nonbreaking space character in Microsoft Word.

FROM THIS MONTH'S ISSUE

Making the right choice when no one is watching

The true test of one’s character is the decision made when no one is looking over your shoulder. Learn how CPAs can uphold ethical standards and take actions that help limit liability risk.