2020 - Page 9 of 11 - Journal of Accountancy

The magazines

March 1, 2020

Interest and opportunity

Businesses may need new strategies and tactics to capitalize on low interest rates.

March 1, 2020

The IF function mastered

Once you master the IF function, you will wonder how you ever lived without it.

March 1, 2020

Why states need to enact MTC model statute in 2020

Campaign seeks to create a uniform state-by-state regime that aligns with changes to federal partnership audits.

March 1, 2020

Invite success with Eventbrite, Paperless Post

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

March 1, 2020

Lease accounting standard requires new auditor judgments

Auditors need to evaluate new processes and controls in determining whether clients and companies are complying with FASB’s new lease accounting standard.

March 1, 2020

Kari Patterson, CPA

Understanding operations and contributing to process improvements and strategy are essential tasks for finance leaders, according to Kari Patterson, CPA.

March 1, 2020

Tax Court holds cutting horse activity had a profit motive

The factors of Regs. Sec. 1.183-2(b),along with the taxpayer’s goals, actions, and testimony, supported the court’s holding.

March 1, 2020

Excel vs. Tableau: See your data differently

This article compares the data visualization program Tableau to Excel, examines their relative strengths, and provides a simple walk-through on how to use Tableau.

February 1, 2020

Housing costs and the talent crunch

Many of the world’s biggest cities have become unaffordable for workers, creating deep labor shortages. Some companies are beginning to invest in employee housing to lure talent and bolster retention.

February 1, 2020

Start or review an accountable plan

Employees’ business expense reimbursements are excluded from gross income.

February 1, 2020

Use of standard mileage rate, other rules updated for TCJA

Modifications address the period during which miscellaneous itemized deductions are suspended.

February 1, 2020

IRS offers to settle microcaptive insurance cases

Taxpayers offered the deal can reduce penalties.

February 1, 2020

Former AICPA chair receives first women’s lifetime achievement award

Olivia Kirtley, former chair of the AICPA and past president of the International Federation of Accountants, was named the first recipient of the American Woman’s Society of CPAs (AWSCPA) Lifetime Achievement Award.

February 1, 2020

What is artificial intelligence?

There are two main categories of AI: artificial general intelligence (AGI) and narrow artificial intelligence (NAI).

February 1, 2020

Awards help support accounting firm research

The AICPA Assurance Research Advisory Group (ARAG) awarded three research teams funding and access to accounting firm personnel for research on assurance topics of interest to the CPA profession.

February 1, 2020

Time management for CPAs

Four CPAs share their secrets for getting more done in less time.

February 1, 2020

Tax Court lowers tax due after revaluing disguised gifts

A seemingly small difference in profit margin percentile results in a sizable dollar amount.

February 1, 2020

Sec. 280E is not an excessive fine under Eighth Amendment

The Tax Court denies a challenge by a California marijuana business.

February 1, 2020

Awards recognize Forensic and Valuation Services volunteers

Elizabeth Woodward, director of Forensic Accounting and Litigation Support at Dean Dorton Allen Ford PLLC, and William Fellows, a partner in Deloitte Risk and Financial Advisory, were named Forensic & Valuation Services (FVS) Volunteers of the Year.

February 1, 2020

Wayne McConnell, CPA

Strategies for technology, succession, and human resources are essential for success in a time of rapid change, according to Wayne McConnell, CPA, managing partner of McConnell & Jones LLP in Houston.