2019 - Page 16 of 17 - Journal of Accountancy

The magazines

January 1, 2019

SASB publishes industry-specific sustainability accounting standards

The standards cover financially material issues in 77 industries.

January 1, 2019

New guidance promotes resilience amid ESG risks

The document addresses risks from extreme weather to product safety.

January 1, 2019

Taxpayer’s change to foreign tax deduction is ruled untimely

Extended limitation period of 10 years for refund claims applies only to foreign tax credit, Second Circuit affirms.

January 1, 2019

Church members’ donations to minister are denied gift treatment

Objective evidence indicates donors’ intent was to provide compensation, the Tax Court holds.

January 1, 2019

The IRS’s private debt collection program

Taxpayers who have been contacted by an IRS-contracted private debt collection agency may need professional representation to preserve their full array of repayment options.

January 1, 2019

Account management: Avoid commonly used passwords

Some CPAs consider themselves clever for coming up with easy-to-remember passwords, but hackers are often wise to this tactic.

January 1, 2019

Considering consulting? Ask these questions first

Many CPAs are drawn to consulting, often as a bridge to retirement or a short-term gig. Learn what you need to know before starting consulting work.

January 1, 2019

Microsoft Office: Memory problems in Excel

Be aware that this memory error is not limited to just the VLOOKUP function, it can also occur in older editions of Excel when using the following six functions: HLOOKUP, LOOKUP, INDIRECT, OFFSET, INDEX, and MATCH.

January 1, 2019

Tackling TCJA changes this tax season

An altered landscape awaits CPA preparers and their clients.

January 1, 2019

Cyber liability: Managing evolving exposures

Cyber liability exposures and regulations impacting CPA firms’ duties to protect confidential information have evolved significantly in recent years.

January 1, 2019

Remote reboot: The ezOutlet2 way

A monthly look at applications, gadgets, and other technology that can improve a CPA’s job and life.

January 1, 2019

Sustained Contribution Awards recognize longtime volunteerism

Clark Monroe Blackman II of Kingwood, Texas; Albert Ray Denny of Wichita, Kan.; Annette Nellen of San José, Calif.; and William R. Pirolli of Warwick, R.I., received the AICPA’s Sustained Contribution Award.

January 1, 2019

FASB permits new benchmark rate for hedge accounting

The change takes effect alongside an Accounting Standards Update.

January 1, 2019

Filing season quick guide — tax year 2018

Download our annual quick guide, a tax season reference highlighting dollar thresholds, tax tables, standard amounts, credits, and deductions.

January 1, 2019

Smashing the barriers to employee engagement

Among accounting firms, staff retention is a top area of concern. This article looks at actions firms can take to inspire and engage their teams.

January 1, 2019

Statutory employees and the QBI deduction

The hybrid nature of these specified occupations may allow taxpayers in them to claim the 20% deduction of Sec. 199A from qualified business income.

January 1, 2019

Speech to text: Improving voice-recognition accuracy

Here are a few measures for improving your voice-recognition accuracy.

January 1, 2019

Microsoft Office: Pasting bullet lists from Word to Excel

J. Carlton Collins, CPA, explains how to paste a bullet list from Word into a single cell in Excel.

January 1, 2019

12 common technology mistakes you should avoid

A typical technology review can uncover dozens of technological shortcomings at your organization. This article describes 12 common shortcomings and offers advice for avoiding them.

January 1, 2019

McKeever receives AICPA’s highest honor

Lester H. McKeever Jr. is the recipient of the 2018 AICPA Gold Medal Award of Distinction, the highest honor given by the AICPA.

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.