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By Joseph M. Larkin, CPA, PhD, and Joseph M. Ragan, CPA A significant number of accounting professionals, regardless of their specific discipline, share a common dilemma: managing the dual-career challenges that arise from their and their spouses’ employment. Read More...
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By Khaled Abdel Ghany, CPA, PhD The Governmental Accounting Standards Board’s (GASB’s) Standard No. 49 requires state and local governments to estimate the components of expected pollution remediation outlays and determine whether outlays for those components Read More...
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By Ibolya Balog, CPA AICPA and PICPA recently changed their codes of professional conduct to include Ethics Interpretation 101-3 (ET 101-3), Performance of Nonattest Services under Rule 101, Independence . This ethics update covers members who are providing Read More...
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By Edward R. Jenkins Jr., CPA For the past several months, government agencies, the domestic financial press, and many financial pundits have been trying to put a brave face on significantly bad economic data that will drastically affect business opportunities Read More...
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By Dmitri D. Shiry, CPA Call it the next British Invasion. The clamor over the International Financial Reporting Standards (IFRS) published by the London-based International Accounting Standards Board could create a sea change in the way U.S. companies Read More...
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By Douglas P. Hepburn, CPA/PFS, CFP When designing a financial plan for executives, one of the major risks to consider is job loss. During the 2001 recession, executives and people over 45 years old were more likely to experience long-term unemployment Read More...
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By Wilhelm Dingler, JD Insightful lessons can be learned by reviewing professional liability issues. With this in mind, Bollinger Inc. provides this column. For more information, contact Bollinger at robert.connolly@bollingerinsurance.com. CPAs are well Read More...
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By Lauren Malensek Demand for the next generation of finance professionals has skyrocketed, largely due to an increase in corporate governance regulations and the impending retirement of baby boomers. Within this high demand for quality professionals, Read More...
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Over the past several years, the focus for many CFOs, controllers, and tax directors has shifted from rate reduction to risk management. One way to reduce state tax reserves and related risk due to FAS 109/FIN 48 and FAS 5 is through voluntary disclosure Read More...
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By John J. Barton, CPA, ASA The Federal Court of Appeals, Eleventh Circuit, reversed the Tax Court’s decision regarding the Estate of Frazier Jelke III 1 on Nov. 15, 2007. Business appraisers, especially those performing valuations for the purposes of Read More...
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By Donna M. Massanova, CPA The Financial Accounting Standards Board’s (FASB’s) Staff Position (FSP) AAGINV-1 and SOP 94-4-1, which is effective for periods ending after Dec. 15, 2006, significantly changed the reporting of certain guaranteed investment Read More...
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By Jay J. Jacobs, CPA A long-awaited overhaul of accounting for business combinations and consolidations was recently completed by the Financial Accounting Standards Board (FASB). FASB issued a revised FAS 141, Business Combinations (FAS 141R) and the Read More...
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By John Alarcon, CPA, CTP, and Robert Hansell, CTP Electronic payments, which were once a means of expediting the exchange of funds between corporations, have become a standard instrument of doing business. Over the past 15 years, new products and operational Read More...
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By Kevin Mead, CIA, CAE Going it alone is tough in the accounting industry. Small local practices and large regional firms all know that growing a business requires a competitive edge. Better connections, improved ability to handle inter-regional and Read More...
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