Journal of Accountancy

COPYRIGHT American Institute of CPA's

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from November 1989
Last Number: November 2009

American Institute of Certified Public Accountants
ISSN 0021-8448

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Vol. 208 Nbr. 5, November - November 2009

Accountable plan reimbursements for tools and equipment.

Application of six-year statute of limitations denied again.

Auditing at the speed of change: KPMG's chief audit partner talks about the financial crisis and careers within the firm.

Head of audit for KPMG International and U.S. vice chair of audit for KPMG LLP, Henry Keizer - Interview

Balancing governmental budgets: under GASB 54.

Government Accounting Standards Board

Court negates tax planning transaction.

FDIC-insured banks and savings institutions reported an aggregate net loss of $3.7 billion in the second quarter of 2009, an $8.5 billion negative swing from the $4.8 billion profit insured institutions earned in the second quarter of 2008.

Final regs issued on e-postcards.

First circuit denies Textron work product privilege.

Highlights of IFRS research.

International financial reporting standards

IRS not limited to three years for FPAA.

Final partnership administrative adjustment

Preparing for the next opportunity: new AICPA chairman says the CPA profession should seize opportunities created by emerging trends.

Certified public accountants

Qualifying child definition amended.

Salaries a big offset.

Tax consequences of mortgage discharge.

"Unforeseen circumstances" exclusion from gain on sale of home: regulations and private letter rulings offer examples of situations the IRS has approved as qualifying for partial exclusion of gain.

Unrelated child as a qualifying relative.

Where to turn.

AICPA Contact Information - Directory

Windows 7: is it right for you? Carefully assess your needs, application compatibility and the upgrade process.

Product/service evaluation




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