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The magazines

Line items

IRS disagrees with Paychex holding … OIC fee is higher, but with more low-income assistance … KPMG director is named national taxpayer advocate

Reaching the SUMIF

The SUMIF function provides a quick and simple way to create a sum based on a specific criterion, such as the type of audit.

Hedge accounting may be more beneficial after FASB’s changes

FASB’s changes to its hedge accounting standard may provide companies with new alternatives to account for their risk management activities. Here is some background on hedge accounting, what is changing, and how it has emerged as a more viable approach.

Pandemic alters lease accounting landscape

The coronavirus pandemic has led to a likely delay in the effective date of FASB’s new lease standard as well as an environment in which lease concessions may lead to new accounting considerations.

A world without passwords?

Some new technologies are starting to chip away at replacing the password. Let’s look at a few.

Preparing for business interruption claims

CPAs will be critical in helping businesses recover losses in the wake of COVID-19. These six tips from Robert Glasser, CPA/CFF, CGMA, an expert in business interruption accounting, explain how to prepare for making insurance claims for losses caused by the crisis.

FROM THIS MONTH'S ISSUE

4 ways solo practitioners can stand out

Five years ago, a grieving Angel Zhen started his own CPA firm with no clients and no revenue. Today, he has 300 clients, $600,000 in revenue and 12 weeks of annual vacation. In this JofA article, he shares how he set up his firm and how you could do the same.

From The Tax Adviser

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

May 31, 2026

Current developments in taxation of individuals: Part 3

April 30, 2026

Current developments in taxation of individuals: Part 2

April 30, 2026

Hedge funds: Tax structuring, planning, and compliance