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

Robotic process automation for tax

See what “bots” can do for tax practices and departments.

December 1, 2019

Short-term use prevents grouping real property activities

District court holds management contracts did not establish required period of customer use.

November 1, 2019

Updating the Statements on Standards for Tax Services

An AICPA task force is evaluating how these key guidelines for tax practices need to be updated to account for changes in technology and law.

November 1, 2019

Preparer’s forgetting to hit ‘send’ doesn’t excuse clients’ late-filing penalties

Taxpayers’ reliance on a preparer to e-file their extension request is not reasonable cause, a district court holds.

November 1, 2019

Determining materiality for nonquantitative subject matters

Materiality is a concern for engagements in which measurement is a challenge.

November 1, 2019

Price drop raises value of switching to Intel’s i9 chip

As of August 2019, Dell was selling a nicely loaded computer workstation with an Intel Core i9 chip for just $1,394.67, including free shipping.

November 1, 2019

FASB proposes delay in long-term insurance standard effective date

The board put forward a new philosophy on effective dates.

November 1, 2019

How to switch from paper to electronic signatures

There are many viable electronic signature products in the marketplace. Here’s how to get started.

FROM THIS MONTH'S ISSUE

Cannabis dispensary denied ERC

The Court of Federal Claims held that Sec. 280E, which prohibits deductions and credits for businesses trafficking in controlled substances, applies to the employee retention credit (ERC), including its refundable portion, and denied a cannabis business’s claim for a refundable ERC.