2018 - Page 13 of 18 - Journal of Accountancy

The magazines

May 1, 2018

Institute launches 2 certificate programs in forensics

The program provides a new pathway to obtaining the Certified in Financial Forensics (CFF) credential.

May 1, 2018

Karen Braun, CPA, CGMA, Ph.D.

Visuals and real-life examples help textbook author Karen Braun, CPA, CGMA, Ph.D., keep accounting students engaged.

May 1, 2018

CEO of tax-exempt organization hit with excess benefit taxes

The Association for Honest Attorneys’ founder used the organization’s bank account for personal expenses and cash.

May 1, 2018

Carlton’s ponderings: Sounding off on social media

The author’s thoughts on social media, auto volume and Twitter.

May 1, 2018

New agreement smooths pathway to UK audit signing rights for US CPAs

Eligible CAs and CPAs need only pass one exam, in addition to satisfying other requirements.

May 1, 2018

AICPA proposes revising independence rules for information system services

Self-review and management participation threats are addressed.

May 1, 2018

Audit quality research projects receive AICPA support

All proposals were related to audit quality, evolving skill sets, risk assessment and response, and sufficiency and appropriateness of audit evidence.

May 1, 2018

Draft guidance applies ERM principles to ESG risk

COSO is focused on complex, entity-level risks.

May 1, 2018

IRS pursuing self-employment taxes from LLC members

IRS court victories asserting that LLC members should pay self-employment taxes on distributive shares of LLC income should give practitioners pause before claiming this income is exempt from those taxes.

May 1, 2018

Convert your Excel PivotTable to a formula-based report

How to use Excel’s new Cube-based functions and conversion tools to convert a PivotTable to a formula-based report.

May 1, 2018

Corporation’s self-leasing rental expense deduction denied

The Tax Court holds that the payments were not for rent.

May 1, 2018

Ads make strides in showing women as influencers

JofA ads have come a long way since 1999.

May 1, 2018

Leases: A portfolio approach

Applying FASB’s new lease accounting guidance on a portfolio level can help make implementation easier and less costly.

May 1, 2018

Mechanics of the new Sec. 199A deduction for qualified business income

This article reviews several scenarios in which certain individuals could take advantage of a new Internal Revenue Code provision to significantly lower their taxes.

March 1, 2018

3 high school students win AICPA-sponsored tournaments

Three high school students won live, AICPA-hosted Bank On It tournaments held at business and finance conferences in 2017.

March 1, 2018

How organizations can streamline the month-end close

This process is a time of stress and long hours for employees, despite technological improvements. Here are some best practices to smooth the process.

March 1, 2018

Divorce traps: Portfolios harboring unrealized gains

In a divorce, asset types matter tremendously, and small details can skew a distribution that looks fair based on the numbers alone.

March 1, 2018

How 65 became the default retirement age

For decades, 65 has been the goalpost most everyone in the labor force worked toward for retirement. But why 65?

March 1, 2018

AICPA issues broker-dealer revenue recognition working draft

Work continues on the Revenue Recognition Guide.

March 1, 2018

FASB addresses financial reporting impacts of new tax law

5 issues will be communicated through a Q&A.

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.