Journal of Accountancy 1991: Vol 171 Index

7 Pages·1991·2.5 MB·English

INDEX
Biebl, Andrew R.; Burge, Daidone, John L.
Marianne; Dionne, Marylouise; CPA volunteers help ease the burden for
Kral, Kenneth; Paul, Herbert M.; families of Persian Gulf troops. May, p.
Index to volume 171 and Willens, Robert 87.
January 1991 to Tax briefs. (NR) January, p. 27; February,
p. 18; March, p. 29; April, p. 16; May, p. Dema, Robert J. and Harwood,
June 1991 20; June, p. 22. Duncan
Tapping the financial benefits of an ESOP.
Applications in accounting Blessing, Linda J. April, p. 27.
Computers/technology New opportunities: A CPA’s primer on per-
formance auditing. May, p. 58. Dennis, Anita and Puleo, Joseph
Focus on industry
International business Boockholdt, J.L. Finding a profitable niche. June, p. 51.
Management advisory Protecting mainframe data from PCs. (C)
services April, p. 87. Dionne, Marylouise; Biebl, Andrew
R.; Burge, Marianne; Kral,
News report
Braun, Stephen; Rohan, Paul; and Kenneth; Paul, Herbert M.; and
For the practicing auditor Yospe, Joseph F. Willens, Robert
Practitioners forum Asset writeoffs: a matter of grouping? April, Tax briefs. (NR) January, p. 27; February,
Personal financial planning p. 63. p. 18; March, p. 29; April, p. 16; May, p.
20; June, p. 22.
From the Tax Adviser
Brooks, Gary
Worth repeating (A) better way to check a company’s finan- Edwards, James Don and Heagy,
Washington update cial health. (F) May, p. 104. Cynthia D.
Relevance gained: FASB modifies cash flow
AUTHORS Bull, ivan statement requirements for banks. June,
Board of director acceptance of Treadway p. 79.
Acken, Brenda T.; St. Pierre, Kent; responsibilities. February, p. 67.
and Vegiahn, Peter Egan, Michael; Milani, Ken; and
Limiting sexual harassment liability. June, Burge, Marianne; Biebi, Andrew Barsanti, Jon
p. 42. R.; Dionne, Marylouise; Kral, (The) graying of America. February, p. 36.
Kenneth; Paul, Herbert M.; and
Aiderman, C. Wayne and Minyard, Willens, Robert Elliott, Raymond W.
Donald H. Tax briefs. (NR) January, p. 27; February, Protection against computer viruses. (C)
Preparing and presenting statements of p. 18; March, p. 29; April, p. 16; May, p. May, p. 121.
cash flows. (PF) January, p. 112. 20; June, p. 22.
Fevurly, Keith R.
Alter, JoAnne Cairns, John B. How to provide for the cost of a college ed-
Retaining women CPAs. May, p. 50. Understanding obligations of the FSLIC. ucation. (PFP) February, p. 81.
February, p. 59.
Andrews, Christine P.,; Fiore, Nicholas J.
Hibschweiler, Ariene M.; and Carlson, Ronald E. and Mooney, Businesses put their trust in S stock (and
Romal, Jane B. Kate vice versa). (TA) March, p. 10.
What a CPA should know before a business Implications of FASB statement no. 105. Business use of autos. (TA) February, p. 8.
fails. June, p. 34. March, p. 54. Deducting the costs of postgraduate edu-
cation. (TA) June, p. 12.
Bal'ga, Wayne J. Carren, Paul M. and Keating, Disclosure of tax information. (TA) May, p.
Legal scene. (NR) January, p. 31; February, William J. 12.
p. 16; March, p. 27; April, p. 19; June, p. Government contractor self-governance: an Private foundations. (TA) April, p. 10.
26. emerging role for independent CPAs. Second class of stock rules for S corpora-
April, p. 55. tions. (TA) January, p. 12.
Barrett, Gene R.
A fresh look at developing a CPA marketing Chiavetta, Thomas R. Fleming, Peter D.
program. March, p. 45. Tax implications of doing business in Can- Planning for today and tomorrow: the rev-
ada. (I) June, p. 131. enue reconciliation act of 1990. January,
Barsanti, Jon; Milani, Ken; and p. 50.
Egan, Michael Cohen, Jacob J. and O'Dell, Judith
(The) graying of America. February, p. 36. H. Francis, Barton C.
(The) OCBOA solution: bottom-line relief for Succession planning for closely held busi-
Biebl, Andrew R. and Roth, small business clients. (AA) February, p. nesses. (PFP) April, p. 83.
Randall W. 89.
(A) taxing question: when is a worker an Gellis, Harold C.
independent contractor? May, p. 34. Crone, Richard K. How to get plugged into electronic tax filing.
How to help retailers save on credit card June, p. 56.
processing. March, p. 51.
JOURNAL OF ACCOUNTANCY, JUNE 1991 171
Goll, Al; Robbins, John; and Larson, Joseph W. Paul, Herbert M.; Biebl, Andrew
Rosenfield, Paul (The) view from the bottom of the ladder. R.; Burge, Marianne; Dionne,
Accounting for companies in chapter 11 re- February, p. 30. Marylouise; Kral, Kenneth; and
organization. January, p. 74. Willens, Robert
Lewis, Christopher E. Tax briefs. (NR) January, p. 27; February,
Gorman, Jerry Accounting for the sale of receivables under p. 18; March, p. 29; April, p. 16.
Pooling of interests: accounting for the new EITF issue no. 88-11. June, p. 73.
LBO exit strategy. March, p. 60. Person, Stanley and Stewart, Ron
McCracken, L. Jean
Guy, Dan M.; Neebes, Donald L.; (The) importance of image. (PF) May, p. Should firms share financial information
and Whittington, O. Ray 118. with staff? February, p. 25.
Illegal acts: what are the auditor’s respon-
sibilities? January, p. 82. Meinert, John R. Peterson, James
Financia! advice from a business veteran. Ducking the cross fire: avoiding disputes in
Haberman, Louise Dratler (F) June, p. 134. buy-sell agreements. January, p. 65.
Special report—NASBA annual meeting:
state boards consider reciprocity. (NR) Milani, Ken; Barsanti, Jon; and Puleo, Joseph A. and Dennis,
January, p. 22. Egan, Michael Anita
(The) graying of America. February, p. 36. Finding a profitable niche. June, p. 51.
Hall, William D. and Renner,
Arthur J. Miller, Stephen H. Ranweiler, Robert J.
Lessons auditors ignore at their own risk: Hank Brown: the senator with a CPA’s view Getting a better return on the firm’s CPE
part II. June, p. 63. of Washington. May, p. 78. investment. (PF) May, p. 113.
Special report—Challenges facing financial
Hamberg, Nina system focus of SEC current develop- Renner, Arthur J. and Hall, William
Case studies in marketing. March, p. 37 ments conference. (WU) March, p. 32.
Lessons auditors ignore at their own risk:
Harwood, Duncan and Dema, Minyard, Donald H. and part II. June, p. 63.
Robert J. Alderman, C. Wayne
Tapping the financial benefits of an ESOP. Preparing and presenting statements of Rimerman, Thomas W. and
April, p. 27. cash flows. (PF) January, p. 112. Solomon, Jerome P.
Uniformity of regulation—the time is now.
Heagy, Cynthia D. and Edwards, Mittra, Sid April, p. 69.
James Don Planning for a realistic retirement. (PFP)
Relevance gained: FASB modifies cash flow June, p. 119. Robbins, John; Goll, Al; and
statement requirements for banks. June, Rosenfield, Paul
p. 79. Mooney, Kate and Carlson, Accounting for companies in chapter 11 re-
Ronald E. organization. January, p. 74.
Hegarty, John Implications of FASB statement no. 105.
Why we can’t let GATT die. April, p. 74. March, p. 54. Rohan, Paul; Braun, Stephen; and
Yospe, Joseph F.
Hibschweiler, Arlene M.; Andrews, Neebes, Donald L.; Guy, Dan M.; Asset writeoffs: a matter of grouping? April,
Christine P.; and Romal, Jane B. and Whittington, O. Ray p. 63.
What a CPA should know before a business Illegal acts: what are the auditor’s respon-
fails. June, p. 34. sibilities? January, p. 82. Romal, Jane B.; Andrews,
Christine P.; and Hibschweiler,
Istvan, Donald F. O'Dell, Judith H. and Cohen, Jacob Arlene M.
Coming full circle in practice management. J What a CPA should know before a business
May, p. 42. (The) OCBOA solution: bottom-line relief for fails. June, p. 34.
small business clients. (AA) February, p.
Keating, William J. and Carren, 89. Rosenfield, Paul; Robbins, John;
Paul M. and Goll, Al
Government contractor se’*-governance: an Oliver, Joseph R. Accounting for companies in chapter 11 re-
emerging role for independent CPAs. Tax checklists for members of controlled organization. January, p. 74.
April, p. 55. groups. (PF) March, p. 91.
Roth, Randall W. and Biebl,
| Kral, Kenneth; Biebl, Andrew R.; Osborne, J.E. Andrew R.
Burge, Marianne; Dionne, (The) best time to plan for next tax season (A) taxing question: when is a worker an
| Marylouise; Paul, Herbert M.; and is now. (PF) April, p. 93. independent contractor? May, p. 34.
| Willens, Robert
Tax briefs. (NR) January, p. 27; February, Parks, James T. Satterfield, Mark
| p. 18; March, p. 29; April, p. 16; May, p. (The) ABCs of CMOs, REMICs and 10/POs: (The) six most common recruiting mistakes.
20; June, p. 22. rocket science comes to mortgage finance. (PF) February, p. 97.
April, p. 41.
=
172 JOURNAL OF ACCOUNTANCY, JUNE 1991
@ INDEX
Sauter, Douglas P. Yospe, Joseph F.; Braun, Stephen; American Institute of CPAs
Bank confirmation form receives facelift. and Rohan, Paul See also Inside AICPA
(PA) March, p. 82. Asset writeoffs: a matter of grouping? April, News report
p. 63. Washington update
Solomon, Jerome P. and Gold medal remarks of B. Z. Lee at the 1990
Rimerman, Thomas W. Young, William T. and Wisniewski, AICPA annual meeting. (WR) February,
Uniformity of regulation—the time is now. Sharyn p. 102.
April, p. 69. Increasing marketing success. January, p.
59. Applications in accounting; a
St. Pierre, Kent; Acken, Brenda T.; department
and Vegiahn, Peter Zarowin, Stanley (The) OCBOA solution: bottom-line relief for
Limiting sexual harassment liability. June, How to put computers to work in the CPA small business clients. Judith H. O’Dell
p. 42. office. February, p. 46. and Jacob J. Cohen. February, p. 89.
Steinbart, Paul John Zitelli, John and Tucker, John M. Auditing and auditors
How to “talk” to a database. (C) March, p. Training the MAS practitioner. (MAS) Jan- See also For the practicing auditor
95. uary, p. 121. News report
Official releases
Stewart, Ron W. and Person, SUBJECTS Washington update
Stanley Board of director acceptance of Treadway
Should firms share financial informatior Accountancy profession responsibilities. Ivan Bull. February, p.
with staff? February, p. 25. See also News report 67.
CPA volunteers help ease the burden for Ducking the cross fire: avoiding disputes in
Toolson, Richard B. families of Persian Gulf troops. John L. buy-sell agreements. James Peterson.
Tax advantaged investing: comparing vari- Daidone. May, p. 87. January, p. 65.
able annuities and mutual funds. May, p. Hank Brown: the senator with a CPA’s view Government contractor self-governance: an
71. of Washington. Stephen H. Miller. May, emerging role for independent CPAs.
p. 78. Paul M. Carren and William J. Keating.
Tucker, John M. and Zitelli, John Retaining women CPAs. JoAnne Alter. April, p. 55.
Training the MAS practitioner. (MAS) Jan- May, p. 50. Illegal acts: what are the auditor’s respen-
uary, p. 121. Uniformity of regulation—the time is now. sibilities? Donald L. Neebes, Dan M. Guy
Thomas W. Rimerman and Jerome P. Sol- and O. Ray Whittington. January, p. &2.
pe a Peter; Acken, Brenda T.; omon. April, p. 69. Lessons auditors ignore at their own risk:
and St. Pierre, Kent Why we can’t let GATT die. John Hegarty. part II. William D. Hall and Arthur J.
Limiting sexual harassment liability. June, April, p. 74. Renner. June, p. 63.
p. 42. New opportunities: a CPA’s primer on per-
Accounting policies, principles and formance auditing. Linda J. Blessing.
Violette, George R. standards May, p. 58.
(The) benefits of a wellness program. (PF) See also News report
June, p. 126. Qs&As technical hotline Banks and banking
(The) ABCs of CMOs, REMICs and I10/POs: See also News report.
Whittington, O. Ray; Neebes, rocket science comes to mortgage finance. Understanding obligations of the FSLIC.
Donald L.; and Guy, Dan M. James T. Parks. April, p. 41. John B. Cairns. February, p. 59.
Illegal acts: what are the auditor’s respon- Accounting for companies in chapter 11 re-
sibilities? January, p. 82. organization. John Robbins, Al Goll and Benefits/Compensation
Paul Rosenfield. January, p. 74. See also News Report
Willens, Robert; Biebl, Andrew R.; Accounting for the sale of receivables under (A) taxing question: when is a worker an
Burge, Marianne; Dionne, EITF issue no. 88-11. Christopher E. independent contractor? Randall W. Roth
ed gee Kral, Kenneth; and Lewis. June, p. 73. and Andrew R. Biebl. May, p. 34.
Paul, Herbert M. Asset writeoffs: a matter of grouping? Ste-
Tax briefs. (NR) January, p. 27; February, phen Braun, Paul Rohan and Joseph F. Coming events; a department
p. 18; March, p. 29; April, p. 16; May, p. Yospe. April, p. 63. January, p. 142; February, p. 119; March,
20; June, p. 22. Implications of FASB statement no. 105. p. 142; April, p. 110; May, p. 127; June,
Ronald E. Carlson and Kate Mooney. p. 149.
Windsor, Sean March, p. 54.
(The) use of audit sampling techniques to Pooling of interests: accounting for the new Computers
test inventory. (PA) January, p. 107. LBO exit strategy. Jerry Gorman. March, See also Computers/technology
p. 60. News report
Wisniewski, Sharyn and Young, Relevance gained: FASB modifies cash flow How to get plugged into electronic tax filing.
William T. statement requirements for banks. James Harold C. Gellis. June, p. 56.
Increasing marketing success. January, p. Don Edwards and Cynthia D. Heagy. How to put computers to work in the CPA
59. June, p. 79. office. Stanley Zarowin. February, p. 46.
Understanding obligations of the FSLIC.
John B. Cairns. February, p. 59.
JOURNAL OF ACCOUNTANCY, JUNE 1991 173
@ INDEX
Computers/technology; a vice versa). Nicholas J. Fiore. March, p. Limiting sexual harassment liability.
department 10. Brenda T. Acken, Kent St. Pierre and Pe-
How to “talk” to a database. Paul John Business use of autos. Nicholas J. Fiore. ter Veglahn. June, p. 42.
Steinbart. March, p. 95. February, p. 8.
Protecting mainframe data from PCs. J. L. Deducting the costs of postgraduate edu- Letters; a department
Boockholdt. April, p. 87. cation. June, p. 12. Business interruption insurance, redux.
Protection against computer viruses. Ray- Disclosure of tax information. Nicholas J. Stephen D. Bowden. March, p. 13.
inond W. Elliott. May, p. 121. Fiore. May, p. 12. Financial adviser regulation alert. Vincent
Private foundations. Nicholas J. Fiore. A. Schiavi. March, p. 13.
Current reading; a department April, p. 10. President Chenok replies. Philip B. Chenok.
January, p. 129; June, p. 143. Second class of stock rules for S corpora- March, p. 16.
tions. Nicholas J. Fiore. January, p. 12. Standards overload and peer review. Wil-
Education liam N. MeNairn. March, p. 14.
See also News report Government accounting and
(A) fresh look at developing a CPA market- auditing Management advisory services
ing program. Gene R. Barrett. March, p. See also News report See also News report
45 Government contractor self-governance: an Ducking the cross fire: avoiding disputes in
emerging role for independent CPAs. buy-sell agreements. James Peterson.
Exposure drafts outstanding; a Paul M. Carren and William J. Keating. January, p. 65.
department April, p. 55. How to help retailers save on credit card
January, p. 138; February, p. 115; March, New opportunities: a CPA’s primer on per- processing. Richard K. Crone. March, p
p. 138; April, p. 106; May, p. 136; June, formance auditing. Linda J. Blessing. 51.
p. 158. May, p. 58. What a CPA should know before a business
fails. Christine P. Andrews, Arlene M.
Financial Accounting Standards Industry Hibschweiler and Jane B. Romal. June,
Board See also Focus on industry p. 34.
See also News report News report
Practitioners forum How to help retailers save on credit card Management advisory services; a
Accounting for the sale of receivables under processing. Richard K. Crone. March, p. department
EITF issue no. 88-11. Christopher E. 51. Training the MAS practitioner. John Zitelli
Lewis. June, p. 73. (A) taxing question: when is a worker an and John M. Tucker. January, p. 121.
Asset writeoffs: a matter of grouping? Ste- independent contractor? Randall W. Roth
phen Braun, Paul Rohan and Joseph F. and Andrew R. Biebl. May, p. 34. Management of an accounting
Yospe. April, p. 63. What a CPA should know before a business practice
Implications of FASB statement no. 105. fails. Christine P. Andrews, Arlene M. See also Practitioners forum
Ronald E. Carlson and Kate Mooney. Hibschweiler and Jane B. Romal. June, Case studies in marketing. Nina Hamberg.
March, p. 54. p. 34. March, p. 37.
Relevance gained: FASB modifies cash flow (A) fresh look at developing a CPA market-
statement requirements for banks. James Inside AICPA; a department ing program. Gene R. Barrett. March, p.
Don Edwards and Cynthia D. Heagy. January, p. 43; February, p. 101; March, p. 45.
June, p. 79. 69; April, p. 24; May, p. 31; June, p. 93. Coming full circle in practice management.
Donald F. Istvan. May, p. 42.
Financial instruments Internal Revenue Service Finding a profitable niche. Joseph A. Puleo
See also News report See News report and Anita Dennis. June, p. 51.
(The) ABCs of CMOs, REMICs and IO/POs: Washington update Increasing marketing success. William T.
rocket science comes to mortgage finance. Young and Sharyn Wisniewski. January,
James T. Parks. April, p. 41. International p. 59.
See also News report Limiting sexual harassment liability.
Focus on industry; a department Why we can’t let GATT die. John Hegarty. Brenda T. Acken, Kent St. Pierre and Pe-
(A) better way to check a company’s finan- April, p. 74 ter Veglahn. June, p. 42.
cial health. Gary Brooks. May, p. 104. Retaining women CPAs. JoAnne Alter.
Financial advice from a business veteran. Internaticnal business; a May, p. 5?
John R. Meinert. June, p. 134. department Should firms share financial information
Tax implications of doing business in Can- with staff? Ron W. Stewart and Stanley
For the practicing auditor; a ada. Thomas R. Chiavetta. June, p. 131. Person. February, p. 25.
department (The) view from the bottom of the ladder.
Bank confirmation form receives facelift. Legal issues and legislation Joseph W. Larson. February, p. 30.
Douglas P. Sauter. March, p. 82. See also News report
(The) use of audit sampling techniques to Washington update Marketing
test inventory. Sean Windsor. January, p. Ducking the cross fire: avoiding disputes in See also News report
107. buy-sell agreements. James Peterson. Case studies in marketing. Nina Hamberg.
January, p. 65. March, p. 37.
From the Tax Adviser; a Lessons auditors ignore at their own risk: (A) fresh look at developing a CPA market-
department part II. William D. Hall and Arthur J. ing program. Gene R. Barrett. March, p.
Businesses put their trust in S stock (and Renner. June, p. 63. 45.
174 JOURNAL OF ACCOUNTANCY, JUNE 1991
Increasing marketing success. William T. IFAC names new director general. Febru- Speaker phone phobia? January, p. 18.
Young and Sharyn Wisniewski. January, ary, p. 14. Special report—NASBA annual meeting:
p. 59. Income and retirement plan participation. state boards consider reciprocity. Lowise
April, p. 13. Dratler Haberman. January, p. 22.
News report; a department IRS holds millions in returned tax refund Special report—Treadway sponsors issue
Accounting reforms taking shape in eastern checks. February, p. 12. exposure draft on internal controls. May,
Europe. January, p. 15. IRS proposes new tax preparer penalty p. 20.
After leveling, help wanted index resumes rules. May, p. 15. State and local sales tax rates continue to
decline. May, p. 18. IRS sets up office for tax system moderni- climb. April, p. 16.
AICPA asks IRS to withdraw preposed S zation. January, p. 26. Supreme court lets auto-train reversal
corporation rules. May, p. 15. Investment banking fees hit six-year low in stand. February, p. 15.
AICPA extends grace period for 1990 CPE 1990. March, p. 21. Tax briefs. Herbert M. Paul; Andrew R.
compliance. May, p. 18. Job market shows early signs of improve- Biebl; Robert Willens; Marianne Burge;
AICPA medal of honor awarded posthu- ment. April, p. 14. Kenneth Kral; and Marylouise Dionne.
mously to Van Rensselaer. January, p. 22. Least fair tax revisited. April, p. 15. January, p. 27; February, p. 18; March,
Audit training seminars. May, p. 18. Legal scene. Wayne J. Baliga. January, p. p. 29; April, p. 16.
Bank loan problems ease nationwide but 31; February, p. 16; March, p. 27; April, Tax briefs. Andrew R. Biebl; Robert Wil-
persist in northeast. March, p. 21. p. 19; June, p. 26. lens; Marianne Burge; Kenneth Kral; and
CEO compensation continues to rise. May, Medically uninsured on the rise. June, p. 18. Marylouise Dionne. January, p. 27; Feb-
p. 16. Modest recovery forecast for early 1991. ruary, p. 18; March, p. 29; April, p. 16;
CEOs expect slower growth in 1990s. Jan- March, p. 21. May, p. 20; June, p. 22.
uary, p. 19. New international accounting standards vol- Tax freedom day is latest ever in 1991. June,
Consortium calls for change in higher edu- ume offered. June, p. 20. p. 20.
cation programs. March, p. 24. New international auditing guidelines. Jan- Tax season help for CPAs available from
Consumers lose confidence again. January, uary, p. 17. AICPA. February, p. 11.
p. 19. New-issue market recovers but fees remain Technical bulletin on extended warranties.
Controllers expect short recession. March, low. June, p. 16. March, p. 20.
p. 21. New law restores benefit protection for Texas CPAs foresee end to recession by late
Controllers see end to recession. June, p. older workers. January, p. 24. 1991. June, p. 15.
16. NFIB update finds further slide in small Top marginal tax rates over 25 years. Feb-
Council meeting report. January, p. 17. business morale. March, p. 21. ruary, p. 13.
CPA firm index shows weak city economies. No rush by U. S. companies to invest in United States remains active in soft M&A
June, p. 17. eastern Europe. March, p. 22. world market. January, p. 16.
Decline slows in help-wanted index. June, Notice: when a client’s previous accountant U.S. looks at bloc negotiations after GATT
p. 16. has ceased operations. April, p. 15. breakdown. February, p. 13.
Do wellness programs work? April, p. 15. One-time election date for accrual taxpayers U.S.—Mexican free trade 2greement pre-
DOE to conduct audit training seminars. postponed. May, p. 16. dicted to spur experts. May, p. 18.
May, p. 16. Overseas M&A deals drop sharply in early U.S. to join European crackdown on drug
Eastern Europe economic decline continues. 1991. June, p. 20. money laundering. February, p. 14.
June, p. 20. Postretirement standard approved. Febru- U.S. world market share decline in tech-
EC acts to integrate East Germany. Janu- ary, p. 14. nology-based industries. January, p. 15.
ary, p. 16 Problem real estate loans. January, p. 18. Van Rensselaer public service award win-
Employer support for reservists on rise. Proposal for market value disclosures. ners. January, p. 23.
April, p. 13. March, p. 19. War and terrorist exclusions common in
Global M&A activity drops in 1990 despite Proposal on accounting for contributions. benefit plans. April, p. 13.
rise in EC deals. March, p. 22. January, p. 24. Water treatment: service efforts and accom-
Graders needed for future uniform CPA ex- Proposed SAS on processing transactions by plishments. March, p. 20.
aminations. April, p. 16. service organizations. May, p. 16. What are the best sources of state tax rev-
Hearings scheduled on two FASB projects. Proposed SOP on real estate syndication in- enue? February, p. 14.
February, p. 15 come. February, p. 12. What CPA firm owners earn. January, p.
How executive compensation has changed. Recession draining large banks as small 16.
April, p. 14. banks improve. June, p. 17. What CPA firms pay support staff. Febru-
How many employers provided which family Reliability standard approved. February, p. ary, p. 12.
benefits in 1990? February, p. 11. 11. What does it take to retire? January, p. 19.
How much do retiree medical plans cost? Retirement cash: saveror spend? March, p. What will FASB’s new OPEB rules cost em-
February, p. 15. 21. ployers? May, p. 15.
IAPC issues guidance on audit evidence. RTC begins sale process for 18 failed thrifts. Who receives incentive compensation?
March, p. 22. January, p. 18. March, p. 22.
IASC releases new standard on joint ven- 1991 salary increases. March, p. 20. Who’s working full time? March, p. 19.
tures. February, p. 13. Sluggish national economy masks wide re- Workers look for choice in benefit programs.
IFAC, IASC bodies meet in Singapore. gional differences. January, p. 18. June, p. 18.
February, p. 13. Small business mood improves slightly.
IFAC issues ED on audit quality. March, p. April, p. 15. Official releases; a department
Small business mood turns bearish. Janu- Ethics interpretations and rulings. Febru-
ary, p. 19. ary, p. 110; April, p. 102.
JOURNAL OF ACCOUNTANCY, JUNE 1991 175
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Interpretation 1-1 of statements on respon- Professional ethics Washington update; a department
sibilities in tax practice—realistic possi- See News report Accounting issues surface in Congress and
bility standard (includes SRTP no. 1, 1988 the SEC. March, p. 34.
rev.). June, p. 162. Qs&As technical hotline; a AICPA members join new advisory board.
Quality review standards interpretation. department May, p. 29.
March, p. 137. Audit, review and compilation considera- Are corporations paying their fair share of
SSARS interpretations. February, p. 114; tions when a predecessor accountant has taxes? June, p. 32.
May, p. 144. ceased operations. June, p. 105. Commerce department begins U.S.—Soviet
Statement no. 11 of the Governmental Ac- Business combinations, specialized organi- business internships. February, p. 20.
counting Standards Board measurement zational problems, S corporations and de- Commerce department business services di-
and basis of accounting—governmental velopment stage enterprises. January, p. rectory. February, p. 23.
fund operating statements. March, p. 102. 99 Congress focuses on legislative actic... June,
Statement no. 12 of the Governmental Ac- Questions about internal control, evidential p. 32.
counting Standards Board—disclosure of matter: fixed assets and sampling. May, 1991 congressional calendar. February, p.
information on postemployment benefits p. 93. 20
other than pension benefits by state and Questions about sampling, pooling-of-inter- Cost of Congress to exceed $2.5 billion in
local government employers. June, p. 165. ests method and specialized organiza- fiscal 1991. June, p. 32.
Statement on auditing standards no. 64— tional problems. March, p. 77. CPA new CFO at HUD. February, p. 23.
omnibus statement on auditing stan- D.C. area members man USA Today tax hot
dards—1990. February, p. 109. Recent EITF actions; a department line. April, p. 21.
Statement on auditing standards no. 65. Accounting for environmental costs and re- DOL issues first penalty notices for ERISA
May, p. 140. load stock options. June, p. 96. filings. February, p. 20.
Acquired operating units intended for sale. ERISA full-scope audit bill introduced in
Pensions and retirement April, p. 79. Senate. May, p. 27.
See News report ESOP issues and sale-leaseback accounting. Federal Accounting Standards Advisory
Washington update January, p. 95. Board appointed. April, p. 21.
Exchanges of ownership interests between Federal Key Person Program seeks AICPA
Personal financial planning entities under common control. March, p. members “in the know.” May, p. 29.
See also News report 71. GAO audit report finds internal control
(The) graying of America. Ken Milani, Jon Mortgage-backed securities. February, p. weaknesses at Ginnie Mae. January, p. 34.
Barsanti and Michael Egan. February, p. 77. Grass roots called critical at Key Person con-
36. ference. May, p. 27.
Tax advantaged investing: comparing vari- Securities and Exchange House chairman sees tax simplification as
able annuities and mutual funds. Richard Commission major item. May, p. 27.
B. Toolson. May, p. 71. See News report House to focus on tax simplification. Feb-
Washington update ruary, p. 22.
Personal financial planning; a IRS taking a closer look at independent con-
rtment State societies tractors. April, p. 23.
How to provide for the cost of a college ed- See also News report Mixed outlook for bills killed by adjourn-
ucation. Keith R. Fevurly. February, p. CPA volunteers help ease the burden for ment. January, p. 34.
81. families of Persian Gulf troops. John L. National smali business conference set for
Planning for a realistic retirement. Sid Mit- Daidone. May, p. 87. 1994. January, p. 33.
tra. June, p. 119. RICO reform bill introduced by Congress-
Succession planning for closely held busi- Tax and tax planning man Hughes. June, p. 31.
nesses. Barton C. Francis. April, p. 83. See also From the Tax Adviser SBA to cosponsor eight matchmaker trade
News report missions. March, p. 34.
Practitioners forum; a department Practitioners forum SEC awards accounting fellowships for
(The) benefits of a -vellness program. George Washington update 1991. May, p. 29.
R. Violette. June, p. 126. How to get plugged into electronic tax filing. Senate confirms new SBA administrator.
(The) best time to plan for next tax season Harold C. Gellis. June, p. 56. June, p. 32.
is now. J. E. Osborne. April, p. 93. Planning for today and tomorrow: the rev- Special report—({the) AICPA in Washing-
Getting a better return on the firm’s CPE enue reconciliation act of 1990. Peter D. ton: 1990 in review. January, p. 37.
investment. Robert J. Ranweiler. May, p. Fleming. January, p. 50. Special report—challenges facing financial
113. Tapping the financial benefits of an ESOP. system focus of SEC current develop-
(The) importance of image. L. Jean Mc- Robert J. Dema and Duncan Harwood. ments conference. Stephen H. Miller.
Cracken. May, p. 118. April, p. 27. March, p. 32.
Preparing and presenting statements of Tax advantaged investing: comparing vari- Tax comparison: old law versus new law.
cash flows. C. Wayne Alderman and Don- able annuities and mutual funds. Richard January, p. 33.
ald H. Minyard. January, p. 112. B. Toolson. May, p. 71.
(The) six most common recruiting mistakes (A) taxing question: when is a worker an Worth repeating; a department
Mark Satterfield. February, p. 97. independent contractor? Randall W. Roth Gold medal remarks of B. Z. Lee at the 1990
Tax checklists for members of controlled and Andrew R. Biebl. May, p. 34. AICPA annual meeting. February, p.
groups. Joseph R. Oliver. March, p. 91. 102.
176 JOURNAL OF ACCOUNTANCY, JUNE 1991
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