The CPA Journal

The CPA Journal is a monthly refereed accounting journal. It has been published by the New York State Society of CPAs since 1930.Subjects for The CPA Journal inlcude accountants and accounting. Carolyn Morrisroe is the managing editor and Anthony H. Sarmiento is a contributing editor.

Articles from Vol. 69, No. 12, December

Acquisitions of Loss Companies by Consolidated Groups
On June 25, 1999, the IRS issued three sets of final regulations that affect the use of corporate losses by consolidated groups. These rules eliminate some of the anomalies, complexities, and overlap that existed under temporary regulations. The most...
ADR and the Massachusetts Society of CPAS
AN ACCOUNTING PROFESSIONAL BRINGS not only financial expertise but also management skills that contribute to closure in a timely fashion. Disputes are often the result of misinterpretation or misunderstanding of intent, scope, or language. Companies,...
AICPA Council Authorizes Vote to Amend Bylaws to Permit CPAS Working in Non-CPA Firms to Issue Complications
It its fall meeting, AICPA Council authorized a membership vote to change the AICPA's bylaws to require that CPAs working for non-CPA firms that issue compilation reports participate in a peer review program. At its spring meeting, Council had voted...
Charitable Remainder Trust Update
There have been noteworthy recent developments pertaining to charitable remainder trusts (CRI). Among them are changes in actuarial values, more lenient treatment of "flip" unitrusts, and a relaxation of requirements to make distributions by December...
Corporate Accountants Play Key Role
Corporate accountants in leading companies are less bean counters and more business partners and valued team members, according to "Cpunting More. Counting Less: Transformations in the Management Accounting Profession," a recent study sponsored by the...
Estate Accounting: An Integrated Approach
ESTATE ACCOUNTING: AN INTEGRATED APPROACH By Jacob L Sherman, CPA This recent publication delves into an important practicc area that is rarely explored in print. Jacob Sherman. a seasoned estates and trust practitioner, has produced a good resource...
GASB Statement No. 34: The Dawn of a New Governmental Financial Reporting Model
What does the day hold? GASB has labored over a new financial reporting model for state and local governments for well over 10 years. The last year or so has been extremely intense as the Board struggled with a major dilemma: how to show the economic...
Independence Standards Board Issues Discussion Memorandum on Evolving Forms of Firm Structure and Organization
The Independence Standards Board (ISB) has been given the difficult task of addressing auditor independence in new firm structures. It has begun the process by issuing a discussion memorandum (DM) that not oily identifies the transactions of the roU-ups...
Independent Contractor or Employee: How the Process Works Today
In Brief Gains for the Taxpayer The employee/independent contractor distinction is one of the most important issues facing American businesses. Businesses often favor the independent contractor classification because it allows them flexibility in hiring,...
Largent Keynotes First Global Institute for Taxation Conference
Congressman Steve Largent (R-Okla.) spoke at the tirst conterence of the Global Institute for Taxation (GIFT) sponsored by St. John's University and PricewaterhouseCoopers on October 1 and 2 in New York City. The theme was "Taxation Alternatives for...
Levitt Continues Campaign for Securities Marketplace Quality
SEC Chair Arthur Levitt, in an October 18 address before the Economic Club of New York, continued to push those involved in the securities markets to step forward and be counted in the quest for high quality information and transparency. "I appeal to...
Split-Dollar Exit Strategies
In light of several recent favorable letter rulings; by the IRS, private split-dollar is clearly emerging as one of the premier strategies for wealth preservation planning. The primary advantage of split-dollar life insurance is that the annual gift...
The International Uniform: CPA Qualification Examination
In Brief Options for the Global Accountant As business and finance become increasingly global in scope, it is natural that accountants will increasingly be global travelers. Yet, accounting licensure remains the province of countless state and national...
When the Small Business Accountant/controller Becomes the De Facto Human Resource Manager
It is the accountant who, by default, is frequently assigned the task of ensuring that a small business is complying with the various state and Federal laws that impact human resources decisions. The responsibility covers a wide range of activities,...
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