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  • 2015
  • July 2015 - Journal of Accountancy
  • SEC proposal would require payback of incentive compensation awarded erroneously
  • SEC considers updating audit committee disclosure requirements
  • New mission, principles articulated for internal audit
  • Wanted: A flexible approach to internal audit planning
  • 10 imperatives for internal audit
  • Using three lines of defense to manage internal controls
  • FASB delays revenue recognition effective date by one year
  • Defined benefit plans to be prohibited from replacing annuities with lump-sum payments
  • Emerging tax issues cause due-diligence problems
  • Americans’ financial well-being reaches 8-year high
  • National taxpayer advocate: IRS falling down on the job of helping identity theft victims
  • Majority of CPAs polled had clients victimized by tax ID theft this year
  • Revised Form 3115 issued in draft form
  • IAASB completes amendments to auditing standards focused on disclosures
  • IASB votes to delay effective date of revenue recognition standard
  • Proposed rules define disguised payments for services in partnerships
  • FASB simplifies inventory measurement guidance
  • Regulations provide guidance on proper place to file refund claims
  • Tax Court invalidates stock-based compensation rule in cost-sharing agreements
  • Q&A: How to present your prices to customers
  • New safe harbor governs accounting for ratable service contracts
  • IASB proposes revenue recognition clarifications
  • Return due dates changed in highway funding bill
  • FASB update aims to simplify employee benefit plan accounting
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