2019 - Page 2 of 17 - Journal of Accountancy

The magazines

December 1, 2019

FASB votes to delay effective dates for 3 major standards

A separate standard for insurance contract accounting also was delayed.

December 1, 2019

What it takes for accounting firms to recruit Gen Z

A survey of accounting students reveals what they do and don’t look for in an employer and which recruiting practices they find most and least appealing.

December 1, 2019

Safe harbor allows QBI deduction for rental real estate businesses

An earlier notice’s proposed rules are finalized with revisions and clarifications.

December 1, 2019

Auditors get high marks, but non-US market optimism sags

The profession is seen as honest and independent.

December 1, 2019

J. Carlton Collins’ farewell

After nine years writing “Technology Q&A,” J. Carlton Collins, CPA, will be handing the reins to a new writing team beginning with the January 2020 issue.

December 1, 2019

How a landmark AICPA resolution helped diversify the profession

Fifty years after the AICPA’s anti-discrimination
resolution, we look at the progress of diversity initiatives in the accounting profession.

December 1, 2019

Should CPAs embrace 5G?

Fifth generation (5G) wireless communication technology beats 4G in at least three key areas — speed, bandwidth, and efficiency. Let’s take a brief look at each.

December 1, 2019

Business tax quick guide — tax year 2019

Download and print this quick guide for use during tax season, and look for our quick guide for individual taxpayers in the January 2020 issue.

December 1, 2019

How to keep your laptop battery in good health

Most of today’s laptop computers and gadgets run on lithium-ion batteries, which last longer if you keep them cooler.

December 1, 2019

Scholarship funds accounting Ph.D. candidates

The AICPA awarded the first William (Bill) Ezzell Scholarships to five CPAs pursuing doctorates in accounting.

December 1, 2019

Independence and information systems services

A recently issued independence interpretation contains guidance for CPAs’ interactions with attest clients’ information systems.

December 1, 2019

What to expect in 2020

CPAs are likely to proceed with caution next year amid unpredictable external forces. But technological innovation seems certain to continue its forward march.

December 1, 2019