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  • 2013
  • March 2013
  • Auditors required to modify New York City form
  • Survey: Business development now tops FVS practitioners’ list of concerns
  • Technical practice aids address questions on audits of group financial statements
  • FASAB proposes property, plant, equipment implementation guidance
  • Private-investigator licensing emerges as potential threat to CPAs
  • All 2012 tax returns can now be filed with IRS
  • SEC warns investors, advisers of funds custody issues
  • Sequestration will lead to IRS cuts in services, enforcement, and tax-related payments
  • Economic optimism still neutral, but rising
  • FASB amendments clarify derecognition of foreign asset guidance
  • FASB will review business segment reporting concerns
  • IASB’s financial instruments impairment proposal differs from FASB’s
  • Sec. 6708 regs. permit material advisers to request extension
  • New AICPA not-for-profit guide available
  • Employers have additional time to claim work opportunity tax credit
  • Flight attendant cannot claim foreign earned income exclusion for wages earned in international airspace and U.S.
  • ASB corrects clarified auditing standard AU-C 920
  • Tax Court stops taxpayers from avoiding 40% penalty by conceding on alternative grounds
  • Tax reform prospects good, say veterans of 1986 reform
  • Regs. issued on asset transfers to foreign corporations
  • FASB among 12 participants in IASB advisory forum
  • Taxpayers filing delayed forms get late-payment penalty relief
  • Eagerly anticipated COSO framework set for May release
  • PCAOB may propose reorganization of auditing standards
  • CAQ educational guide describes internal control process
  • FASB gives more detail on expected credit loss proposal
  • IASB proposes simplified accounting for certain defined benefit contributions
  • PCAOB attempting to make auditing standards easier to navigate
  • “Sovereign citizens” promoter faces up to 164 years in prison
  • Identity theft, phishing top IRS’s “Dirty Dozen” tax scams
  • IRS extends suspension of examinations of tangible property capitalization issues
  • Appeals court denies IRS request for stay in return preparer regulation case
  • FASB provides more time to compare credit loss proposals
  • Tax filing resources—Tax year 2012
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