Journal of Accountancy

A monthly publication of the American Institute of Certified Public Accountants focusing on the latest news and developments related to the field of accounting, and written for CPAs and other accounting professionals.

Articles from Vol. 184, No. 4, October

Deductibility of Limited Partners' Legal Fees
In private letter ruling no. 9728002, the Internal Revenue Service ruled that legal and accounting fees resulting from a lawsuit filed by limited partners against a company's general partners could be deducted only as a miscellaneous itemized deduction....
Predecessor/successor Communication Clarified
The American Institute of CPAs auditing standards board has swept out Statement on Auditing Standards no. 7, Communications Between Predecessor and Successor Auditors, and replaced it with SAS no. 84, keeping the same title. For key provisions, see...
SEC Grades Year 2000 Compliance Efforts
The Securities and Exchange Commission issued a report on the readiness of the securities industry, including the SEC, for year 2000 information technology challenges. Most computer hardware, such as mainframes and personal computers, use a two-digit...
The Internet: Smart Stops on the Web
GENERAL INTEREST For the Future: Insurance and Estate Planning Find a wealth of links to state insurance commissioners and government agencies and services. Use interactive calculators to...
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