Catalyst (Dublin, Ohio)

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COPYRIGHT GALE, Cengage Learning. All rights reserved.

COPYRIGHT GALE, Cengage Learning. All rights reserved

from January 2003
Last Number: July 2009

Ohio Society of Certified Public Accountants
ISSN 1544-158X

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Nbr. 2009, January 2009

Experience everything OSCPA has to offer.


Looking over the horizon.


Picking up the pace.


Who's going to catch you?


A new chapter in the controversy over fair value measurements: the controversy surrounding FAS 157, Fair Value Measurements, may be far from over. Following the release of the fair value guidance, FASB is being lauded by some and criticized by others for allegedly failing to follow due process and for "easing" the fair value rules.


Changes at the SEC: what it means for IFRS and fraudsters: new SEC chair reorganizes priorities.


Ready, set, codification: effective July 1, 2009, the FASB Accounting Standards Codification[TM] became the single source of authoritative nongovernmental U.S. GAAP.


What the SEC's roadmap means for the future of IFRS: rule could require U.S. public companies to use IFRS beginning in 2014.


What is the biggest challenge for CEOs during a recession?

Summing Up

Where do small business owners go for advice?

Summing Up

Cash flow: managing capital in a turbulent market: with today's volatile economy, maintaining effective cash flow and managing working capital have taken on greater importance in businesses of all sizes. Add in restricted liquidity and tightened credit markets, and a once rainy day has become the perfect storm. Clients and customers look to CPAs to help them weather this storm. Is your umbrella big enough?

Cover story

Countdown to tax season 2009: the landscape has changed since the terrain of tax season was last travelled. Here are nine of the most important changes Ohio CPAs need to know before navigating this year's tax season.

Cover story

Navigating a turbulent economy: downsizing can mean many different things--ranging from a staff reduction due to a short term economic downturn to long-term restructuring of the company's business model.

Cover story

Ohio's piece of the pie: how the recovery act affects you: when President Obama signed the American Recovery and Reinvestment Tax Act of 2009 (the Act), he ensured more than $300 billion worth of net tax cuts for businesses and individuals across the country. Locally, the Act will direct more than $8 billion to Ohio.

Cover story

An inside look at the AICPA/FASB private company financial reporting committee.


Changes at the BWC: interview with Marsha Ryan: ideally, insurance programs operate quietly in the background, providing peace of mind.


2008 MAP survey results: find out what your peers are doing.

Tomorrow's CPAs: how changes to the CPA exam are challenging and preparing future CPAs: nothing may be more significant in the professional life of a CPA than preparing for, taking and passing the CPA Examination. And quite possibly, nothing is more difficult. It's a rite of passage--an experience that all CPAs have in common.

Can you spare a dime? Automated solutions ensure sales tax compliance.

Where are the Baby Boomers going?

2018: a world of global accounting and virtual business.

Blackberry bold-ly goes farther than skeptic expected.


Coming soon! OSCPA launches CPA Voice, discontinues Catalyst: did you see the latest news? It comes streaming from the Internet in split seconds, crowding Inboxes and workdays. Anyone can publish anything at the press of a button, leaving recipients on their own to filter the noise.

Google Docs:

Web Spotlight

Succession planning: who's going to catch you if you fall? No one is indispensable, but to your clients, it's close. Consider what would happen to your practice if you were unable to work for a period of time, or permanently.

Economic woes drive the legislative agenda: anyone with a newspaper or a floundering 401(k) knows the U.S. economy is struggling at best. Fiscal problems are especially grim here in Ohio.


Inside the minds of young CPAs.

Are future CPAs prepared? The status of ethics education: in the court of public opinion, ethical behavior is a key determinant of value and trust. Unfortunately, a few bad actors can taint perceptions of the performance of an entire cast.

The Ohio Society of CPAs Academic Perspectives

Strickland budget reflects economic struggles, new approaches.


Why should I care about social media? Remember when the Internet was a nerd thing that some people expected to be just a fad? Today, the Internet is a core part of business and life that's constantly evolving. Welcome to the age of "social media.".

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