Journal of Accountancy 1996: Vol 181-182 Index

11 Pages·1996·3.7 MB·English

Index
Index to volumes 181 and 182
January 1996 to December 1996
AUTHORS
Subject Headings in This Index Liability Issues (includes Litigation)
Auditing (includes Internal Auditing and As- Management Accounting (includes the Fi-
surance Services) nancial Manager)
Banking Management Consulting Services
How to hire Ms./Mr. Right. August, p. 55.
Business Traveler Marketing (includes Marketing Clinic)
Career Clinic Not-for-Profit Issues
Anderson, J. Kathleen; Pulliam, Dale R.; Smith, Commerce Official Releases
Darlene A.
Compensation and Benefits Pensions
Tax aspects of personal injury awards. Decem-
Education Personal Financial Planning
ber, p. 39 Employee Stock Options Practice Management (includes Practitioners
Exposure Drafts Outstanding Forum)
Anderson, Richard J.
FASB (Financial Accounting Standards Professional Ethics (includes Test Your
New ethics rules for CPA firms. August, p. 61.
Board) Knowledge of Professional Ethics)
Financial Accounting Professional Issues
Andrews, Andrea R.; Simonetti, Gilbert, Jr. Financial Reporting Risk Management (includes Insurance)
Tort reform revolution. September, p. 53. Focus On Small Business
Fraud The Small Practitioner
BahPanul Rs.; Miollern, Pa,ul B . W.
General Interest (includes The Goods, obit- Special Reports
# Four steps to useful present values. May, p. 91.
uaries) Tax (includes Tax Planning, Tax Practice,
Government Auditing and Accounting Tax Issues, Small Business Tax Solutions,
Barber, Barry; Gibson, Kim M.
Health Care Tax Matters and From the Tax Adviser)
New standards alter quality control systems.
Human Resources Technology (includes the Online Accoun-
August, p. 67.
Inside AICPA (American Institute of CPAs) tant)
International Business Washington Update
Letters Women and Family Issues
Is a second income statement needed? April, p.
69.
Chambers, Donald R.; Stettz, Stanley E.; Bukics, Elser, Mark B.; Glezen, William G.
Bernstein, Phyllis Rose Marie L. The auditor change process. June, p. 73.
Individual’s risk management. January, p. 61. Management or mismanagement? (Investments)
October, p. 63. Esposito, Domenick J.; Fox, John L.; Wriston,
BernPhsyllits; eLewiisonn, J,ohn E. Kathryn
Cyberspace investing. July, p. 63. Charles, Harry How objective are outside auditors? February,
Coping with the new IRS collection rules. p. 36.
Birdzell, Luther E. June, p. 43.
SAS 79: Reporting on uncertainties. February, Fenster, Jay
Chenok, Philip B. Naming IRA beneficiaries that cut taxes. May,
The public interest must come first. February, p. 85.
p. 63.
Fitzgerald, Thomas M., Jr.
The FASB and the IASC redeliberate EPS. Cohen, Morton M.; Crain, Michael A.; Sanders, Protecting against credit and political risk. Janu-
February, p. 43. Arthur ary, p. 66.
Skills used in litigation services. September, p.
Blocher, Edward; Patterson, George F., Jr. 101. Fleming, Peter D.
The use of analytical procedures. February, p. Consider the CPCU designation. January, p. 64.
53. Crain, Michael A.; Sanders, Arthur; Cohen, Helping clients protect against risk. January, p.
MortonM . 61.
Buchwald, Richard E.; Kline, Marvin I. Skills used in litigation services. September, p. Insurance for business needs. January, p. 61.
Value investing. April, p. 49 101. Perceptions and expectations of CPA financial
planners. June, p. 49.
Bukics, Rose Marie L.; Chambers, Donald R.; Dennis, Anita
Stetiz, Stanley E. The next generation. December, p. 89. Flesher, Dale L.; Miranti, Paul J.; Previts, Gary
Management or mismanagement? (Investments) Navigating uncharted waters. December, p. 81. John
October, p. 63. Taming the wild blue yonder. December, p. 98. The first century of the CPA. October, p. 51.
Burt, Charles J. ll;S prohgeHa,n s Dittmar, Nelson W., Jr.; Nurnberg, Hugo Fox, John L.; Wriston, Kathryn; Esposito,
Deducting investment advice fees. November, Auditng considerations of FASB 121. July, p. Domenick J.
p. 37. 71. How objective are outside auditors? February,
p. 36.
Cameron, Michaelle; Reeb, William L. Dondershine, Scott A.; McGuffie, Ginger
Getting beyond counting. December, p. 69. Avoid the employment tax delinquency trap. Freeman, David
October, p. 43. How to make spreadsheets error-proof. May, p.
75.
118 JOURNAL of ACCOUNTANCY December 1996
Index
Index to volumes 181 and 182
January 1996 to December 1996
AUTHORS
Subject Headings in This Index Liability Issues (includes Litigation)
Auditing (includes Internal Auditing and As- Management Accounting (includes the Fi-
surance Services) nancial Manager)
Banking Management Consulting Services
How to hire Ms./Mr. Right. August, p. 55.
Business Traveler Marketing (includes Marketing Clinic)
Career Clinic Not-for-Profit Issues
Anderson, J. Kathleen; Pulliam, Dale R.; Smith, Commerce Official Releases
Darlene A.
Compensation and Benefits Pensions
Tax aspects of personal injury awards. Decem-
Education Personal Financial Planning
ber, p. 39 Employee Stock Options Practice Management (includes Practitioners
Exposure Drafts Outstanding Forum)
Anderson, Richard J.
FASB (Financial Accounting Standards Professional Ethics (includes Test Your
New ethics rules for CPA firms. August, p. 61.
Board) Knowledge of Professional Ethics)
Financial Accounting Professional Issues
Andrews, Andrea R.; Simonetti, Gilbert, Jr. Financial Reporting Risk Management (includes Insurance)
Tort reform revolution. September, p. 53. Focus On Small Business
Fraud The Small Practitioner
BahPanul Rs.; Miollern, Pa,ul B . W.
General Interest (includes The Goods, obit- Special Reports
# Four steps to useful present values. May, p. 91.
uaries) Tax (includes Tax Planning, Tax Practice,
Government Auditing and Accounting Tax Issues, Small Business Tax Solutions,
Barber, Barry; Gibson, Kim M.
Health Care Tax Matters and From the Tax Adviser)
New standards alter quality control systems.
Human Resources Technology (includes the Online Accoun-
August, p. 67.
Inside AICPA (American Institute of CPAs) tant)
International Business Washington Update
Letters Women and Family Issues
Is a second income statement needed? April, p.
69.
Chambers, Donald R.; Stettz, Stanley E.; Bukics, Elser, Mark B.; Glezen, William G.
Bernstein, Phyllis Rose Marie L. The auditor change process. June, p. 73.
Individual’s risk management. January, p. 61. Management or mismanagement? (Investments)
October, p. 63. Esposito, Domenick J.; Fox, John L.; Wriston,
BernPhsyllits; eLewiisonn, J,ohn E. Kathryn
Cyberspace investing. July, p. 63. Charles, Harry How objective are outside auditors? February,
Coping with the new IRS collection rules. p. 36.
Birdzell, Luther E. June, p. 43.
SAS 79: Reporting on uncertainties. February, Fenster, Jay
Chenok, Philip B. Naming IRA beneficiaries that cut taxes. May,
The public interest must come first. February, p. 85.
p. 63.
Fitzgerald, Thomas M., Jr.
The FASB and the IASC redeliberate EPS. Cohen, Morton M.; Crain, Michael A.; Sanders, Protecting against credit and political risk. Janu-
February, p. 43. Arthur ary, p. 66.
Skills used in litigation services. September, p.
Blocher, Edward; Patterson, George F., Jr. 101. Fleming, Peter D.
The use of analytical procedures. February, p. Consider the CPCU designation. January, p. 64.
53. Crain, Michael A.; Sanders, Arthur; Cohen, Helping clients protect against risk. January, p.
MortonM . 61.
Buchwald, Richard E.; Kline, Marvin I. Skills used in litigation services. September, p. Insurance for business needs. January, p. 61.
Value investing. April, p. 49 101. Perceptions and expectations of CPA financial
planners. June, p. 49.
Bukics, Rose Marie L.; Chambers, Donald R.; Dennis, Anita
Stetiz, Stanley E. The next generation. December, p. 89. Flesher, Dale L.; Miranti, Paul J.; Previts, Gary
Management or mismanagement? (Investments) Navigating uncharted waters. December, p. 81. John
October, p. 63. Taming the wild blue yonder. December, p. 98. The first century of the CPA. October, p. 51.
Burt, Charles J. ll;S prohgeHa,n s Dittmar, Nelson W., Jr.; Nurnberg, Hugo Fox, John L.; Wriston, Kathryn; Esposito,
Deducting investment advice fees. November, Auditng considerations of FASB 121. July, p. Domenick J.
p. 37. 71. How objective are outside auditors? February,
p. 36.
Cameron, Michaelle; Reeb, William L. Dondershine, Scott A.; McGuffie, Ginger
Getting beyond counting. December, p. 69. Avoid the employment tax delinquency trap. Freeman, David
October, p. 43. How to make spreadsheets error-proof. May, p.
75.
118 JOURNAL of ACCOUNTANCY December 1996
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et
Frost, Carol A.; Ramin, Kurt P. Hunton, James E.; Holley, Charles Krawczyk, Kathy; Wright, Lorraine M.; Sawyers,
International auditing differences. April, p. 62. Doing business on the Internet. March, p. 42. RobyB .
Independent contractors: The consequences of
Galbick, Gary Ivy, Robert D.; Milam, Edward E.; McClung, Kaye reclassification. January, p. 47. [A correction
Is there a doctor in the house? September, p. F. to this article appears in March, p. 26.]
105. The cost of commuting to work. July, p. 41.
Lewandowski, Norbert; Shamis, Gary S.
Gibson, Kim M.; Barber, Barry Jackson, David.; Aldridge, Jeffrey M.; Holdeman, A piece of the action. August, p. 52.
New standards alter quality control systems John B.
August, p. 67. How to hire Ms./Mr. Right. August, p. 55. Lewison, John E.; BernsteiPhnyl,li s
Cyberspace investing. July, p. 63.
Giniat, Edward J.; Luecke, Randall W.; Meeting, Jackson, Norwood J., Jr.; Skelly, Jerry C.
David T. Auditing federal awards: A new approach. No- Luecke, Randall W.; Meeting, David T.; Giniat,
NPO investing: Understanding and imple- vember, p. 53. Edward J.
menting FASB 124. March, p. 62. [A cor- NPO investing: Understanding and imple-
rection to the flowchart in this article appears Jaenicke, Henry R.; Tanenbaum, Joel; Williams, menting FASB 124. March, p. 62. [A cor-
in April, p. 24.] Kenneth D.; Glazer, Alan S. rection to the flowchart in this article appears
New AICPA audit and accounting guide for in April, p. 24.]
GlaAlazn Se.; rJae,nick e, Henry R.; Tanenbaum, NPOs. November, p. 63.
Joel; Williams, Kenneth D. Manescaichi, Lyne P.
New AICPA audit and accounting guide for Johnson, L. Todd; Reither, Cheri L.; Beresford, Making partners super marketers. February, p.
NPOs. November, p. 63. DennisR . 49.
Is a second income statement needed? April, p.
Giezen, William G.; Elser, Mark B. 69. Mancino, Jane; Ray, Tom
The auditor change process. June, p. 73. Auditing standards board addresses fraud. June,
Johnson, Linda M.; Johnson; Van E. p. 17. (Special Report)
Good, Ellen L.; PallaiDosn, M . Tax aspects of municipal bonds. April, p. 51.
What do clients want? December, p. 75. McClung, Kaye F.; ivy, Robert D.; Milam, Edward
Johnson, Van E.; Johnson; Linda M. E.
Haberman, Louise Dratler Tax aspects of municipal bonds. April, p. 51 The cost of commuting to work. July, p. 41.
Regulators face technology's changes to ac-
counting practice and uniform CPA exam. Jones, R. John; Nassutti, Colette P. McEvoy, Patricia J.; Washburn, Melville W.
January, p. 26. (Special Report) A victorious retreat: How one local CPA firm Be ready for your deposition. December, p. 63.
added energy and adventure to its annual re-
Hall, John J. treat. March, p. 70. McGuffie, Ginger; Dondershine, Scott A.
How to spot fraud. October, p. 85. Avoid the employment tax delinquency trap.
Keeling, Dennis October, p. 43.
Harding, Ford A buyers’ guide: High-end accounting soft-
How to build a network: Marketing yourself ware. December, p. 43. McMulles, Dorothy A.; Raghunandan, K.
and your firm. May, p. 79. Enhancing audit committee effectiveness. Au-
Kelliher, Jerome; Blasch, Doris M.; Read, gust, p. 79.
Harding, Wayne William J.
The digital connection. June, p. 69. The FASB and the IASC redeliberate EPS. Mednick, Robert
February, p. 43. Licensure and regulation of the profession: A
Heiman-Hoffman, Vicky B.; Morgan, Kimberly P.; time for change. March, p. 33.
Patton, James M. Kirk, Donald J.; Siegel, Arthur
The warning signs of fraudulent financial re- How directors and auditors can improve corpo- Meeting, David T.; Luecke, Randall W.; Giniat,
porting. October, p. 75. rate governance. January, p. 53. Edward J.
NPO investing: Understanding and imple-
Herrick, David C.; Hunter, J. Dave Kisscorni, Edward S.; Klein, Donald J. menting FASB 124. March, p. 62. [A cor-
Your estate: Which country taxes what? Octo- A big mistake while doing everything right. rection to the flowchart in this article appears
ber, p. 47. January, p. 69. in April, p. 24.]
Hibschweiler, Arlene M. Klein, Donald J.; Kisscorni, Edward S. Messmer, Max
When clients hire household help. September, A big mistake while doing everything right. The politics of hiring—how not to give in to
January, p. 69. pressures. April, p. 59.
Kline, Marvin |.; Buchwald, Richard E. Michaelson; William M.
Value investing. April, p. 49. Divorce: A game of hide and seek? March, p.
How to hire Ms./Mr. Right. August, p. 55. 67.
Knight, Lee G.; Knight, Ray A.
Holley, Charles; Hunton, James E. Getting started in electronic tax research. Au- Milam, Edward E.; McClung, Kaye F.;
Doing business on the Internet. March, p. 42. gust, p. 43. Ivy, Robert D.
The cost of commuting to work. July, p. 41.
Hooks, Karen Knight, Ray A.; Knight, Lee G.
Diversity, family issues and the big 6. July, p. 51. Getting started in electronic tax research. Au- Miller, Paul B. W.; Bahnson, Paul R.
gust, p. 43. Four steps to useful present values. May, p. 91.
Hunter, J. Dave; Herrick, David C.
Your estate: Which country taxes what? Octo- Koreto, Richard J. Miranti, Paul J.; Previts, Gary John;
ber, p. 47. Small firms can do big business online. Octo- Flesher, Dale L.
ber, p. 79. The first century of the CPA. October, p. 51.
Hunton, James E. The year 2000 computer problems. October, p.
How to select a laptop computer. November, p. 15.
45. Getting to know you. December, p. 85.
December 1996 JOURNAL of ACCOUNTANCY 119
Ramin, Kurt P.; Frost, Carol A. Skelly, Jerry C.; Jackson, Norwood J., Jr.
International auditing differences. April, p. 62. Auditing federal awards: A new approach. No-
The warning signs of fraudulent financial re- vember, p. 53.
porting. October, p. 75. Ray, Tom; Mancino, Jane
Auditing standards board addresses fraud. June, Smith, Darlene A.; Anderson, J. Kathleen;
James R. p. 17. (Special Report) Pulliam, Dale R.
FASB 123: Putting together the pieces. January, Tax aspects of personal injury awards. Decem-
p. 73. Read, William J.; Kelliher, Jerome; ber, p. 39.
Blasch, Doris M.
Nassutti, Colette P.; Jones, R. John The FASB and the IASC redeliberate EPS. Spindle, Roxanne M.; Schmidt, Dennis R.;
A victorious retreat: How a local CPA firm February, p. 43. Yancey, William F.
added energy and adventure to its annual re- Tapping the World Wide Web. August, p. 73.
treat. March, p. 70. Reeb, William L.; Cameron, Michaelle
Getting beyond counting. December, p. 69. SprHoans;h Burgt, Ceharl,es J . ll
Netterville, Jake L. Deducting investment advice fees. November,
Political campaigns: The treasurer’s role. April, Reither, Cheri L.; Beresford, Dennis R.; Johnson, p. 37.
p 39. L. Todd
Is a second income statement needed? April, p. Steinberg, Harold I.
Nurnberg, Hugo; Dittmar, Nelson W., Jr. 69. The CFO act: A look at federal accountability.
Auditng considerations of FASB 121. July, p. 71. March, p. 55.
Richardson, Margaret Milner
Overholt, Dorothy Guerrin A letter to the profession. November, p. 42. Stettz, Stanley E.; Bukics, Rose Marie L.;
Consider a section 1031 exchange. July. p. 45. Chambers, Donald R.
Robinson, Thomas R.; Phillips, Lawrence C. Management or mismanagement? (Investments)
PalDoin Ma.; Gioods, E,llen L. Planning for college education. September, p. October, p. 63.
What do clients want? December, p. 75. 91.
Tanenbaum, Joel; Williams, Kenneth D.; Glazer,
Pappajohn, Linda A. Rosario, Ric Alan S.; Jaenicke, Henry R.
New roles for firm administrators. January, p. Form 706: The not-so-simple death tax return. New AICPA audit and accounting guide for
June, p. 78. NPOs. November, p. 63.
/ .
Pariser, David B.; Titard Pierre L. Royce, Garry S. Titard Pierre L.; Pariser, David B.
Impaired assets: Meeting users’ information An American CPA in Tokyo. May, p. 65. Impaired assets: Meeting users’ information
needs. December, p. 55. needs. December, p. 55.
Sanders, Arthur; Cohen, Morton M.; Crain,
Patterson, George F., Jr.; Blocher, Edward Michael A. Toolson, Richard B.
The use of analytical procedures. February, p. Skills used in litigation services. September, p. Which assets don’t belong in an IRA. Novem-
53. 101. ber, p. 73.
Patton, James M.; Heiman-Hoffman, Vicky B.; Sawyers, Roby B.; Krawczyk, Kathy; Wright, von Brachel, John
Morgan, Kimberly P. Lorraine M. Financial status audits: A widespread problem
The warning signs of fraudulent financial re- Independent contractors: The consequences of May, p. 44.
porting. October, p. 75. reclassification. January, p. 47. [A correction What should CPAs do? May, p. 45.
to this article appears in March, p. 26.] Reinventing the CPA. November, p. 49.
Peterson, Franklynn
Guide to time and billing software. June, p. 62. Schmidt, Dennis R.; Spindle, Roxanne M.; Walker, David M.
Yancey, William F. A warning to CPAs on employee benefit plan
Pflieger, Deborah J. Tapping the World Wide Web. August, p. 73. audits. June, p. 55.
An update on electronic tax deposits. Decem-
ber, p. 30. Schulz, Wayne Washburn, Melville W.; McEvoy, Patricia, J.
Buyers’ guide to low-end accounting software. Be ready for your deposition. December, p. 63.
Phillips, Lawrence C.; Robinson, Thomas R. May, p. 49.
Planning for college education. September, p. Williams, Kenneth D.; Glazer, Alan S.; Jaenicke,
91. Henry R.; Tanenbaum, Joel
Future of financial accounting: universal stan- New AICPA audit and accounting guide for
Pina, David A. dards. May, p. 20. NPOs. November, p. 63.
Sorting through mail costs. November, p. 77.
(The Small Practitioner) Schwartz, Felice N. Williamson, Donald T.; Seibert, John
The competitive advantage. February, p. 39. Chewing gum and giraffes: Consideration of
Pincus, Andrew J. state taxes when businesses expand. May, p.
The reform act: What CPAs should know. Sep- Seibert, John; Williamson, Donald T. 41.
tember, p. 55. Chewing gum and giraffes: Consideration of
state taxes when businesses expand. May, p. Wright, Lorraine M.; Sawyers, Roby B.;
Previis, Gary John; Flesher, Dale L.; Miranti, 41.
Paul J. Independent contractors: The consequences of
The first century of the CPA. October, p. 51. Shamis, Gary S.; LewandowsMkorib,er t reclassification. January, p. 47. [A correction
A piece of the action. August, p. 52. to this article appears in March, p. 26.]
Pulliam, Dale R.; Smith, Darlene A.; Anderson, J.
Kathieen Siegel, Arthur; Kirk, Donald 3. Wriston, Kathryn; Esposito, Domenick J.; Fox,
Tax aspects of personal injury awards. Decem- How directors and auditors can improve corpo- John L.
ber, p. 39. rate governance. January, p. 53. How objective are outside auditors? February,
p. 36.
Raghunandan, K.; McMullen, Dorothy A. Simonetti, Gilbert, Jr.; Andrews, Andrea R.
Enhancing audit committee effectiveness. Au- Tort reform revolution. September, p. 53.
gust, p. 79.
120 JOURNAL of ACCOUNTANCY December 1996
Yancey, William F.; Schmidt, Dennis R.; Spindle, Pilot program to test the coordination of over- FASB
RoxanneM . sight activities of bank examiners and CPAs. Annual roundup of EITF issues discussed in
Tapping the World Wide Web. August, p. 73. February, p. 15. (News) 1995. January, p. 85. (EITF Update)
New Federal Reserve guidelines instruct bank FASB ED changes rules on accounting for
Zarowin, examiners to rate risk management, includ- transfers of financial assets. January, p. 18.
CPA 2000: What's ahead in network technolo- ing internal controls. February, p. 16. (News) (News)
gy. The new computer. March, p. 51 FASB issues Statement no. 123 on stock com-
Running out of storage space. July, p. 59. Credit risk for banks holding derivatives de- pensation. January, p. 19. (News)
The elusive holy grail. (Software) October, p. clined in 1995. June, p. 20. (News) FASB special report on hedge accounting issues
59. published. January, p. 20. (News)
Changing hats. October, p. 71. FDIC updates statement on external audits for
nonmember banks. September, p. 18. FASB 124 attempts to resolve inconsistencies in
(News) not-for-profit organizations’ reporting. Feb-
SUBJECTS
ruary, p. 14. (News)
Congress recapitalizes thrift fund. December, p. FASB issues two special reports—an implemen-
Auditing 17. (News) tation guide for Statement no. 115 and a dis-
Amendment to SAS no. 58 eliminates required cussion of “provisions.” February, p. 15.
uncertainties paragraph. January, p. 25. Business Traveler (News)
(News) Taming the wild blue yonder. December, p. 98.
KPMG Peat Marwick redesigns audits. January, Discussion of EITF Issue nos. 94-10, Accounting
p. 20. (News) Career Clinic for income tax under FASB no. 109, and 95-4,
How directors and auditors can improve corpo- It pays to keep your eyes and ears open. Sep- Revenue recognition ofe quipment sold and repur-
rate governance. Donald J. Kirk and Arthur tember, p. 112. chased. March, p. 75. (EITF Update)
Siegel. January, p. 53. FASB proposal clarifies Statement no. 116 not-
Commerce for-profit organization transfer terms. March,
The independent auditor: How objective are An NASD report recommends revisions of ar- p. 16. (News)
outside auditors? February, p. 36. (Focus On) bitration rules to make securities arbitration FASB special report shows how to disclose de-
The use of analytical procedures. Edward less litigious. April, p. 22. (News) rivatives. March, p. 17. (News)
Blocher; George F PattersonJ,r . February, p. The SEC alleges Orange County and some
53. county officials made material misstatements A FASB exposure draft aims to standardize ac-
SAS 79: Reporting on uncertainties. Luther E. and omissions. April, p. 22. (News) counting for long-lived assets. April, p. 16.
Birdzell. February, p. 57. (News)
Compensaantd iBenoefnit s FASB issues proposed statement on segment re-
Senate bill to crack down on pension plan fraud FASB issues final Statement no. 123 on stock porting that would change the way public
would change the way CPAs perform audits. compensation. January, p. 19. (News) companies report disaggregated information.
March, p. 15. (News) Salary hikes are low and are likely to stay that April, p. 17. (News)
way. January, p. 19. (Graphic)
AICPA revises not-for-profit SOP 92-9 to re- FASB is pursuing a new approach to account
flect new yellow book and SAS no. 74. Modest rise in starting salaries for 1996. April, for derivatives and hedge activities. May. p
April, p. 18. (News) p. 15. (Graphic) 16. (News)
International auditing differences. Carol A.
Frost and Kurt P. Ramin. April, p. 62. Worklife and family programs on rise. May, p. FASB offers compromise on derivatives. June,
17. (News) p. 18. (News)
The auditor change process. William G. Glezen PBGC changes 1996 premium payment forms. FASB issues report on present value-based mea-
and Mark B. Elser. June, p. 73. May, p. 21. (News) surements. June, p. 19. (News)
Auditing considerations of FASB 121. Hugo Who pays for retirement medical benefits? June, Financial
Nurnberg and Nelson W. Dittmar, Jr. July, p. p. 19. (Graphic) SEC calls for more efficient FASB but rejects
Te stronger business community influence. May,
Tips on identifying new service opportunities. Education p. 15. (News)
July, p. 10. (Checklist) 1995 Uniform Accountancy Act and rules Future of financial accounting: universal stan-
available. January, p. 27. (News) dards. May, p. 20. (News)
New standards alter quality control systems. When did 1994 CPA exam candidates choose
Barry Barber and Kim M. Gibson. August, accounting? January, p. 15. (Graphic) FASB and GASB agree on definition of “gov-
p. 67 ernment.” July, p. 16. (News)
Enhancing audit committee effectiveness. NASBA board adopts harmonized standards for FASB issues invitation to comment on improv-
Dorothy A. McMullen and K. Raghunan- CPE sponsors. May, p. 22. ing business reporting. July, p. 17. (News)
dan. August, p. 79.
New ethics rules for CPA firms. (internal Au- A worldwide call for technology training. De- AcSEC releases a controversial ED on recogniz-
diting) Richard J. Anderson. August, p. 61. cember, p. 22. (News) ing software revenue. August, p. 22. (News)
AICPA special committee on assurance services Stock Options FASB seeks to change reporting of comprehen-
progress report. September, p. 16. (News) FASB 123: Putting together the pieces. James sive income. September, p. 19. (News)
R. Mountain. January, p. 73.
Auditors’ reports. October, p. 10. (Checklist) AICPA issues new environmental SOP. Octo-
A warning to CPAs on employee benefit plan ber, p. 17. (News)
audits. David M. Walker. June, p. 55. FASB no. 125 offers guidance on secured bor-
How many banks offer retail securities broker- rowings and sales. October, p. 20. (News)
age services? January, p. 18. (Graphic) Drafts Outstanding
GAO says bank securities activities need more January, p. 97; February, p. 78; March, p. 87; FASB goes online. November, p. 18. (News)
oversight. January, p. 18. (News) April, p. 81; May, p. 114; June, p. 103; July,
U.S. banks’ insurance premiums lowered; SAIF p. 99; August, p. 105; September, p. 134; Financial
institutions unchanged. January, p. 17. October, p. 116; November, p. 107; Decem- FASB ED changes rules on accounting for
(News) ber, p. 109. transfers of financial assets. January, ,». '8.
(News)
1996 JOURNAL of ACCOUNTANCY 121
December
FASB issues Statement no. 123 on stock com- Bad plastic debt on the rise. November, p. 16.
pensation. January, p. 19. (News) (Graphic) What to address in an employee manual.
How would you improve financial reporting? March, p. 8. (Checklist)
January, p. 20. (News) Delinquent family loans on the rise. December,
SEC suspends effort to streamline corporate p. 13. (Graphic) The politics of hiring—how not to give in to
disclosure documents. January, p. 15. (News) Export companies to grow faster. December, p. pressures. Max Messmer. April, p. 59.
FASB special report on hedge accounting issues 16. (Graphic)
published. January, p. 19. (News) Early retirement: Offers down, acceptances up. Professional temps help fill staffing gaps. July, p.
FASB 123: Putting together the pieces. James December, p. 18. (Graphic) 23. (By the Numbers)
R. Mountain. January, p. 73. Executives expected to own stock. December,
p. 22. (Graphic) Inside AICPA
The FASB and the IASC redeliberate EPS. 1995 Uniform Accountancy Act and rules
Doris M. Blasch, Jerome Kelliher and Government Auditing and Accounting available. January, p. 27. (News)
William J. Read. February, p. 43. Federal agencies unveil five-year financial man- AICPA names Peck senior vice-president. Janu-
agement plan. January, p. 16. (News) ary, p. 86.
AICPA revises guidance on insurance entity Federal assistance programs. January, p. 16. AICPA’s extended phone coverage improves
statements. March, p. 17. (News) (News) member service. January, p. 88.
Recent AICPA publications. January, p. 89.
Is a second income statement needed? Dennis GASB information available electronically. Feb- Spotlight on member services: Library has
R. Beresford, L. Todd Johnson and Cheri L. ruary, p. 16. (News) something for every member. January, p. 86.
Reither. April, p. 69. New AICPA directors elected. January, p. 4.
The CFO act: A look at federal accountability. PFS exam set for May. January, p. 87.
Four steps to useful present values. Paul B. W. Case study: How CPAs will be involved in AICPA committees issue statements. January,
Miller and Paul R. Bahnson. May, p. 91. executing the act. Harold I. Steinberg. pp. 4, 106.
March, p. 55.
AICPA accounting and review services com- The GASB decides state and local governments AICPA fall council and annual meeting. Febru-
mittee tries education to solve internal-use- should report many of their investments at ary, p. 66.
only problem. September, p. 18. (News) fair value in their annual financial reports. AICPA’ television image campaign was named
AICPA sponsors symposium on financial re- March, p. 17. (News) one of Ad Week's best. February, p. 72.
porting. September, p. 19. (News) Kubik receives the ArthurJ .D ixon Memorial
GASB clarifies reporting for repurchase agree- Award, the highest honor in the area of tax-
The warning signs of fraudulent financial re- ments. April, p. 18. (News) es. February, p. 72.
porting. Vicky B. Hieman-Hoffman, Kim- The Internal Revenue Service announces new Recent AICPA publications. February, p. 73.
berly P. Morgan and James M. Patton. procedures for private letter ruling requests. Spotlight on member services: AICPA-LEXIS
October, p. 75. April, p. 18. (News) programs lower members’ research costs.
February, p. 68.
Impaired assets: Meeting users’ information GASB amends statements on risk financing. Room Zoom: The CPA SourceDisc offers students
needs. Pierre L. Titard and David B. Pariser. May, p. 22. (News) an interactive, multimedia look at CPA ca-
December, p. 55. reers. February, p. 71.
GASB proposes change from cost-based ac-
Focus On counting. June, p. 24. (News) AICPA foundation seeks to improve accounting
The independent auditor: How objective are education. March, p. 78.
outside auditors? February, p. 36. A CPA brings Orange County into the black. Connell receives PFP division’s distinguished
August, p. 18. (News) service award. March, p. 81.
Fraud A GASB overview of small government finan- TIPS—the tax information phone service—
The warning signs of fraudulent financial re- cial reporting. August, p. 19. (News) opens for business. March, p. 78. [A correc-
porting. Vicky B. Hieman-Hoffman, Kim- tion to this article appears in April, p. 78.]
berly P. Morgan and James M. Patton. Health Care Two new software packages for paperless audits
October, p. 75. A glimpse at growth in the managed care in- and automated engagements. March, p. 80.
How to spot fraud. John J. Hall. October, p. 85. dustry. March, p. 20. (Graphic)
AICPA books clarify issues in alternative tax
General Interest Employers reported use of managed dental care debate. April, p. 78.
What do Americans believe their upcoming results in cost savings. May, p. 19. (News) Recent AICPA publications. April, p. 78.
expenses will be? April, p. 17. (Graphic) Spotlight on member services: Information
Career moves. April, p. 18. (Graphic) GASB proposes clarifying pension plan report- technology team. April, p. 76.
Stock and the outside director. April, p. 19. ing. September, p. 22. (News) To help accounting educators understand
(Graphic) which skills industry employers expect, the
GASB Chairman Tom Allen calls for change in AICPA will bring educators to visit compa-
Is Social Security a good investment? May, p. board size. October, p. 16. (News) nies. April, p. 76.
13. (Graphic) Volunteers sought to write uniform CPA exam
Auditing federal awards: A new approach. Nor- questions. April, p. 77.
Andrew Barr obituary. August, p. 19. (News) woodJ . Jackson, Jr., and Jerry C. Skelly. No-
vember, p. 53. Mary Schantz joins AICPA as vice-president—
What's important to employees? September, p. GASB finalizes pension standards guidance. product development. May, p. 103.
21. (Graphic) November, p. 18. (News) Institute’s one-stop shopping database project
CPAs’ top business niches. Septernber, p. 15. will improve member services. May, p. 103.
(Graphic) GAO appoints yellow book advisory council. Tax information phone service answers mem-
December, p. 17. (News) bers’ questions. May, p. 105.
New time and billing software. October, p. 94.
(The Goods) Human Resources AICPA hits the road visiting firms. June, p. 90.
Priciest travel locales. October, p. 102. (Graphic) Administrative personnel staying put. January, p. New senior staff join Institute. June, p. 90.
16. (Graphic) Journal can be reached online. June, p. 90.
Playing peacemaker. November, p. 14. (Graph-
1c) Cases of cumulative trauma disorder rising. AICPA issues policy statement condemning
To relocate or not. November, p. 14. (Graphic) February, p. 14. (Graphic) discrimination and harassment. July, p. 81.
122 JOURNAL of ACCOUNTANCY December 1996
Small firm advocacy committee offers roundta- FASB and the IASC issue earnings-per-share Praise for Journal coverage of industry. April, p.
bles. july, p. 81. proposals. April, p. 19. (News) 12.
Image campaign changes decision makers’ IFAC public sector committee publishes a study Tax systems don’t destroy entrepreneurial spirit.
opinions of CPAs. July, p. 82. on performance measurement for govern- April, p. 12.
Lunsford wins outstanding CPA in industry ment businesses. April, p. 19. (News)
award. July, p. 83. International auditing differences. Carol A. Strong comments on Mednick regulation pro-
Frost and Kurt P. Ramin. April, p. 62. posal. June, p. 13.
Spotlight on member services: RIA affinity US. business gaining globally. April, p. 16. CFO act is step in the right direction. June, p.
program. Augurt, p. 84. (Graphic) 92.
Halling wins public service award. August, p. EPS has global significance. June, p. 93
84. Corporate controllers support ISO 9000 stan- Nondisclosed CPA exam a mistake. June, p. 94.
Previts is the winner of educator award. August, dards. May, p. 22. (Graphic) More specialty designations needed. June, p. 95.
p. 85. An American CPA in Tokyo. Garry S. Royce. Women CPAs. June, p. 96.
Chicago accountant wins Sells award. August, May, p. 65. CPAs on the Internet. June, p. 96.
p. 86. Income tax and foreign companies. May, p.
Institute names two senior executives. August, 100. (EITF Update) FASB 124 confusion. July, p. 13
p. 86. How the computer will change. July, p. 13.
New accounting network is based in Moscow. Praise for educator-industry program. July, p.
Institute and Beta Alpha Psi become partners. June, p. 24. (News) 86.
September, p. 115. IFAC proposes revenue recognition for govern- AICPA should consider arbitration. July, p. 88.
New technical library on CD-ROM. Septem- ments. June, p. 25. (News) Image campaign misses the point. July, p. 89.
ber, p. 115.
Tax promotional materials available. September, IASC will complete accounting standards by How the AICPA can help auditors. September,
p. 115. 1998. July, p. 24. (News) p. 13.
AICPA’s 800 phone services change. Septem- OECD updates transfer pricing guidance. July, PFP can be satisfying and profitable. September,
ber, p. 116. p. 25. (News) p. 13.
Institute print, electronic and TV products win IFAC issues guidance on risk management and How to make a computer password system
awards. September, p. 116 strategic planning. July, p. 27. (News) work. September, p. 13.
New AICPA books. September, p. 116. Simplify reporting models. September, p. 119.
John J. Flaherty becomes chairman of COSO. Career track reform. September, p. 120.
PCPS holds town hall meetings. October, p. August, p. 17. (News)
97. Guidance on accounting for comparatives. Au- Six largest firms and diversity. October, p. 104
Library has new rules. October, p. 98. gust, p. 24. (News)
New audit and accounting guides. October, p. The five top performing stock markets. August, Big six and diversity. November, p. 92
98. p. 17. (Graphic) Electronic tax research. November, p. 92.
Minority awards and grants. October, p. 99. Hiring techniques. November, p. 92.
IFAC reports on what governments should in-
Under 35s meet online with AICPA president. clude in financial reports. September, p. 25. Liability Issues
November, p. 97. (News) Appellate court sustains breach-of-contract ac-
Big changes at the CPA Letter. November, p. tion. January, p. 20. (Legal Scene)
97. LASC issues new ED on financial statements. A big mistake while doing everything right.
October, p. 22. (News) Edward S. Kisscorni and DonaldJ . Klein.
Small firms go online. December, p. 103. IFAC revised ethics code. October, p. 22. January, p. 69.
Mysteries of the Internet revealed. December, (News) Court rules on relevant statute of limitations.
p. 103. US. foreign sales climb. October, p. 17. January. p. 29. (Legal Scene)
Intuit is new affinity partner. December, p. 103. (Graphic) Malpractice action not preempted by ERISA
Directory of AICPA selected services. Decem- January, p. 29. (Legal Scene)
ber, p. 104 IASC proposes guidance on interim financial
reporting. December, p. 18. (News) Shareholders may sue accountant for construc-
International Business tive fraud. February, p. 10. (Legal Scene)
OECD goes to work on investment agreement. Letters Court enforces limitation of liability provision.
January, p. 28. (News) Academic research has value for practicing February, p. 10. (Legal Scene)
Rating recent trade initiatives. January, p. 28. CPAs. John P. McAllister. January, p. 12.
(Graphic) CPAs must wake up to technology. Edward J. Two cases show how different state courts can
Significant changes to definitions of foreign Prajzner. January, p. 82. be diametrically opposed on the same issue.
base company income. January, p. 34. (Tax Opposed to non-CPA ownership. Leonard H. March, p. 22. (Legal Scene)
Matters) Carter. January, p. 83.
Tax liability and net income for U.S. sub- SEPs—Diamonds in the rough. Robert Pre- Trustee of failed bank may bring direct action
sidiaries of foreign companies. January, p. 33. ston. January, p. 12. against bank’s former auditors. May, p. 24.
(Graphic) We should identify ourselves proudly. Eli Ma- (Legal Scene)
Treasury department to study reasons for U.S. son. January, p. 82. An insurer must defend an accountant-attorney
tax gap. January, p. 33. (Tax Matters) under the accountant’s policy. May, p. 24.
U. S. subsidiaries are paying more taxes. January, The flat tax may not be the answer. March, p. (Legal Scene)
p. 33. (Tax Matters) 10.
No special services for select groups. March, p. Fraud on part of owner-management can be
Two new IASC discussion papers examine 10. auditor's defense. July, p. 29. (Legal Scene)
hedge accounting and accounting for esti- Wants greater clarity in reporting models. Reckless conduct is sufficient to sustain fraud
mated or accrued liability in financial state- March, p. 10. claim. July, p. 29. (Legal Scene)
ments. February, p. 17. (News) CPAs should be more active in investment
management. March, p. 82. Tort reform revolution. Andrea R. Andrews
IASC issues segment reporting exposure draft. and Gilbert Simonetti,J r.S eptember, p. 53
March, p. 18. (News) A free and easy scanning option. April, p. 12. The reform act: What CPAs should know. An-
IFAC proposes new international education Factors in establishing residency. April, p. 12. drewJ . Pincus. September, p. 55.
guidance. March, p. 18. (News) More suggestions for enhancing image. April, Court raises standard for expert testimony. Sep-
p. 12. tember, p. 29. (Legal Scene)
December 1996 JOURNAL of ACCOUNTANCY 123
Court upholds privity defense in Illinois. Sep- President Clinton's retirement savings and secu-
tember, p. 29. (Legal Scene) AICPA revises not-for-profit SOP 92-9 to re- rity act: the implications for CPAs. July, p.
flect new yellow book and SAS no. 74 17. (News)
California securities law could affect U.S. com- April, p. 18. (News)
panies. October, p. 14. (News) Personal Financial Planning
Courts rule differently on class actions against New AICPA audit and accounting guide for Planning for retirement. January, p. 22. (Graph-
accountants. October, p. 27. (Legal Scene) NPOs. Alan S. Glazer, Henry R. Jaenicke, ic)
Joel Tanenbaum and Kenneth D. Williams.
AICPA not negligent in promulgating profes- November, p. 63. Techniques to tap into your clients’ feelings
sional standards. November, p. 94. (Legal when establishing a relationship as a personal
Scene) Official Releases financial planner. February, p. 8. (Checklist)
California court rules on statue of limitations. Ethics interpretations and mulings. January, p.
November, p. 94. (Legal Scene) 110. CPAs draw clients’ financial planning profile.
FASB statement no. 123, Accountinfgo r Stock- April, p. 20. (Graphic)
Be ready for your deposition. Patricia J. Based Compensation. January, p. 99. Value investing. Marvin I. Kline and Richard E.
McEvoy and Melville W. Washburn. De- SOP 95-4, Letterfso rS tate Insurance Regulators to Buchwald. April, p. 49.
cember, p. 63. Comply With the NAIC Model Audit Rule.
California court acknowledges engagement let- January, p. 107. Naming IRA beneficiaries that cut taxes. Jay
ter’s importance. December, p. 26. (Legal SAS no. 77, Amendments to SAS no. 22, Plan- Fenster. May, p. 85.
Scene) ning and Supervision, no. 59, The Auditor's AICPA personal financial planning executive
Massachusetts court rules firm owes no duty to Consideration of an Entity’s Ability to Con- committee issues new guidance. May, p. 17.
investors. December, p. 26. (Legal Scene) tinue as a Going Concern, and no. 62, Spe- (News)
cial Reports. January, p. 106.
SSAE no. 5, Amendment to SSAE no. 1, Attesta- Perceptions and expectations of CPA financial
Independent contractors: The consequences of tion Standards. January, p. 107. planners. Peter D. Fleming. June, p. 49.
reclassification. Kathy Krawczyk, Lorraine
M. Wright and Roby B. Sawyers. January, p. SAS no. 78, Consideration of Internal Control in a Cyberspace investing. John E. Lewison and
47. [A correction to this article appears in Financial Statement Audit: An Amendment to Phyllis Bernstein. July, p. 63.
March, p. 26.] SAS no. 55. February, p. 85.
SAS no. 79, Amendment to SAS no. 58, Reports Reversal of pension underfunding. August, p.
Weighing the costs of outsourcing. September, on Audited Financial Statements. February, 15. (Graphic)
p. 10. (Checklist) p. 91.
SSAE no. 6, Reporting on an Entity’s Internal Chairman of AICPA employee benefit plans
Changing hats. Stanley Zarowin. October, p. Control Over Financial Reporting: An Amend- committee testifies before a House commit-
71. (Case study) ment to SSAE no. 2. February, p. 93. tee. September, p. 17. (News)
How to spot fraud. John J. Hall. October, p. 85. Ethics rulings. February, p. 94. Planning for college education. Lawrence C.
Pkillips and Thomas R. Robinson. Septem-
Navigating uncharted waters. Anita Dennis. FASB Statement ne. 124, Accountinfgo r Certain ber, p. 91.
December, p. 81. (The Financial Manager) Investments Held by Not-for-Profit Organiza- New DOL regulations on CPAs’ offering ad-
Getting beyond counting. William L. Reeb and tions. March, p. 93. vice. September, p. 19. (News)
Michaelle Cameron. December, p. 69.
GASB Statement no. 30, Risk Financing Om- The elusive holy grail. (Software). Stanley
Services nibus—an amendment of GASB Statement no. Zarowin. October, p. 59.
Divorce: A game of hide and seek? William M. 10; auditing interpretations; attestation inter- Management or mismanagement? (Investments)
Michaelson. March, p. 67. pretations; ethics rulings. May, p. 116. Rose Marie L. Bukics, Donald R. Chambers
and Stanley E. Stettz. October, p. 63.
How to get the right loan with the right bank. SOP 95-5, Auditor's Reporting on Statutory Finan- DOL shortened 401(k) deposit period. Octo-
April, p. 10. (Checklist) cial Statements of Insurance Enterprises. July, p. ber, p. 16. (News)
101.
Most companies want CPAs to be business Which assets don’t belong in an IRA. Richard
strategists. July, p. 18. (News) Statement on Quality Control Standards nos. 2, B. Toolson. November, p. 73.
System of Quality Controlfo r a CPA Firm's Ac-
Ernst & Young offers online MCS services. Au- counting and Auditing Practice, and 3, Monitor- Practice
gust, p. 17. (News) ing a CPA Firm's Accounting and Auditing A big mistake while doing everything right
Practice; ethics interpretations and rulings. Edward S. Kisscorni and Donald J. Klein.
Skills used in litigation services. Morton M. August, p. 107. January, p. 69.
Cohen, Michael A. Crain and Arthur New roles for firm administrators. Linda A.
Sanders. September, p. 101. FASB no. 125, Accountinfgo r Transfers and Servic- Pappajohn. January, p. 79
ing of Financial Assets and Extinguishments of
Marketing Liabilities. October, p. 118. Making partners super marketers. Lyne P.
Road map for developing new clients. October, Manescalchi. February, p. 49. (Practitioners
p. 92. (Marketing Clinic) Bylaw and council implementing resolution Forum)
changes. November, p. 110.
How CPAs can market their services. Novem- Ethics interpretations. December, p. 111. Case study: A victorious retreat: How one firm
ber, p. 10. (Checklist) added energy and adventure to its annual re-
Smaller CPA firms can get press releases pub- Pensions treat. Colette P. Nassutti and R. John Jones.
lished. November, p. 89. (Marketing Clinic) Senate bill to crack down on pension plan fraud March, p. 70.
would change the way CPAs perform audits.
Not-for-Profit Issues March, p. 15. (News) How CPAs can market to family businesses.
Understanding and implementing FASB 124 May, p. 10. (Checklist)
re investment gains, losses and income. Lau appointed to DOL pensions advisory How to build a network: Marketing yourself
David T. Meeting, Randall W. Luecke and council. June, p. 20. (News) and your firm. Ford Harding. May, p. 79.
Edward J. Giniat. March, p. 62. [A correc- (Practitioners Forum)
tion to the flowchart in this article appears in
April, p. 24.]
124 JOURNAL of ACCOUNTANCY December 1996
INDEX
What to do when your computer network su- Diversity, family issues and the big 6. Karen in 401(k) plans. May, p. 34. (Small Business
pervisor quits. June, p. 10. (Checklist) Hooks. July, p. 51. Tax Solutions)
AICPA-NASBA committee considers regula- Buyers’ guide to low-end accounting software.
A piece of the action. Gary S. Shamis and Nor- tion of the profession. July, p. 18. (News) Wayne Schulz. May, p. 49.
bert Lewandowski. August, p. 52. An American CPA in Tokyo. Garry S. Royce.
How to hire Ms./Mr. Right. John B. Holde- The FAF’s composition and the meaning ofi n- May, p. 65.
man, Jeffrey M. Aldridge and David Jackson. dependence. August, p. 16. (News)
August. p. 55. Robert K. Elliott wins the Journal's Lawler What effect does IRC section 2701 have on es-
Award. August, p. 16. (News) tate freezes involving limited liability compa-
How CPAs can market their services. Novem- nies? June, p. 37. (Smal! Business Tax
ber, p. 10. (Checklist) Accountants to meet in Jersusalem. September, Solutions)
p. 22. (News)
What does the managing partner do? Decem- SEC expands services for small enterprises. Au-
ber, p. 10. (Checklist) The first century of the CPA. Dale L. Flesher, gust, p. 15. (News)
PaulJ . Miranti and Gary John Previts. Octo-
Professional Ethics ber, p. 51. Small and midsize companies are applying for
Questions on behavioral matters ether than in- and getting credit. November, p. 20. (Graph-
dependence. March, p. 84. (Test Your New AICPA board chairman: Reinventing the ic)
Knowledge of Professional Ethics) CPA. John von Brachel. November, p. 49.
GAO issues report on accounting profession. The Smali Practitioner
Questions on independence, confidential client November, p. 14. (News) Is there a doctor in the house? Gary Galbick.
information and records retention. June, p. SEC seeks two accounting fellows. November, September, p. 105.
87. (Test Your Knowledge of Professional p. 16. (News)
Ethics) Small firms can do big business online. Richard
What do clienis want? Don M. Pallais and Ellen J. Koreto. October, p. 79.
Questions on independence, advertising and L. Good. December, p. 75.
other forms of solicitation and use of the CPAs can capitalize on new U.S. Post Office
CPA designation. August, p. 82. (Test Your Risk services. David A. Pina. November, p. 77.
Knowledge of Professional Ethics) Consider the CPCU designation. Peter D.
Fleming. January, p. 64. The next generation. Anita Dennis. December,
Questions on practices in industry. December, Helping clients protect against risk. Peter D. p. 89.
p. 94. (Test Your Knowledge of Professional Fleming. January, p. 61. (Insurance)
Ethics) Individual’s risk management. Phyllis Bernstein. Special Reports
January, p. 61. (Insurance) Regulators at NASBA annual meeting explore
Professional Issues Insurance for business needs. Peter D. Fleming. issues facing profession. Louise Dratler
Emphasis on the CPA designation is in the January, p. 61. (Insurance) ° Haberman. January, p. 26. (News)
public interest. January, p. 15. (News) Meeting property and casualty insurance needs.
How directors and auditors can improve corpo- January, p. 59. (Insurance) Future of financial accounting: universal stan-
rate governance. Donald J. Kirk and Arthur Protecting against credit and political risk. dards. Donald Schwartz. May, p. 20. (News)
Siegel. January, p. 53. Thomas M. FitzgeraldJ,r .j anuary, p. 66. (In-
surance) Auditing standards board addresses fraud.
Florida court decides in favor of American Ex- Thomas Ray and Jane Mancino. June, p. 17.
press employee in holding-out case. Febru- Small Business (News)
ary, p. 20. (News) Independent contractors: The consequences of
Zarzeski receives 1995 international accounting reclassification. Kathy Krawczyk, Lorraine How CPAs are using the Internet and why. Au-
and auditing education award from the Asso- M. Wright and Roby B. Sawyers. January, p. gust, p. 22. (News)
ciation of Chartered Accountants in the 47. [A correction to this article appears in
United States. February, p. 20. (News) March, p. 26.] The year 2000 computer problems. RichardJ .
Duff and Morris elected Financial Accounting What are the federal income tax consequences Koreto. October, p. 15. (News)
Foundation trustees. February, p. 21. (News) of distributing appreciated property from
Six AICPA members and two others have been corporation to shareholders when property is What's next for the business reporting model.
named to the Financial Accounting Stan- subject to debt? January, p. 40. (Small Busi- December, p. 14. (News)
dards Advisory Council. February, p. 21. ness Tax Solutions) An update on electronic tax deposits. Deborah
(News) J. Pflieger. December, p. 30. (Tax Matters)
Affiliate organizations of the Accountants for Home-based women-owned business. Febru-
the Public Interest encouraging accountants ary, p. 18. (Graphic) Tax
to volunteer. February, p. 21. (News) Partners for Growth grants and business advice Common issues petitioned in tax court. Janu-
The public interest must come first. Philip B. to new entrepreneurs. February, p. 17. ary, p. 36. (Graphic)
Chenok. February, p. 63. (Worth Repeating) (News) Ramifications of repossessed property. January,
When an S corporation’s stock is sold, what ef- p. 42. (From the Tax Adviser)
Licensure and regulation of the profession: A fect does the structure of the sale have on independent contractors: The consequences of
time for change. Robert Mednick. March, p. how income is allocated between the buyer reclassification. Kathy Krawczyk, Lorraine
33. and the seller? February, p. 32. (Small Busi- M. Wright and Roby B. Sawyers. January, p.
ness Tax Solutions) 47. [A correction to this article appears in
Political campaigns: The treasurer's role. Jake L. March, p. 26.]
Netterville. April, p. 39. How to get the right loan with the right bank. Mediation procedures. January, p. 39. (Tax
April, p. 10. (Checklist) Briefs) [A correction to this article appears in
David B. Pearson receives the 1996 POB Mc- When money is borrowed to fund business ex- March, p. 29.]
Cloy Award. May, p. 15. (News) pansion, what are the limits on the de- No deductions for repurchase premiums. Janu-
ductibility of interest? April, p. 32. (Small ary, p. 39. (Tax Briefs)
Confusion on compilations in Texas. June, p. Business Tax Solutions) Significant changes to definitions of foreign
19. (News) base company income. January, p. 34. (Tax
New recommendations on CPE credit mea- Small business outlook. May, p. 14. (Graphic) Matters)
surement. June, p. 20. (News) QDRO distributions from retirement plans and What are federal income tax consequences to
participation of employees leased by NPOs shareholders when property is subject to
December 1996 JOURNAL of ACCOUNTANCY 125
debt? January, p. 40. (Small Business Tax So- The IRS will make it easier for taxpayers to un- nies? June, p. 37. (Small Business Tax Solu-
lutions) derstand their rights. Aprii, p. 31. (Tax tions)
Social Security gets cost-of-living increase. Jan- Briefs) The empowerment zone employment credit.
uary, p. 34. (Graphic) When money is borrowed to fund business ex- June, p. 38. (From The Tax Adviser)
Tax executives give incentives thumbs up. Janu- pansion, what are the limits on the de-
ary, p. 34. (Graphic) ductibility of interest? April, p. 32. (Small The cost of commuting to work. Kaye F Mc-
Tax liability and net income for U.S. sub- Business Tax Solutions) Clung, Robert D. Ivy and Edward E. Milam.
sidiaries of foreign companies. January, p. 33. Writing off a home computer. April, p. 34. July, p. 41.
(Graphic) (From The Tax Adviser) Consider a section 1031 exchange. Dorothy
Treasury department to study reasons for U.S. Taxes took bigger bite cut of family budgets in Guerrin Overholt. July, p. 45.
tax gap. January, p. 33. (Tax Matters) 1995. April, p. 31. (Graphic) Taxpayers want tax reform but not flat tax. July,
Twelve tax myths debunked. January, p. 35. p. 31. (Tax Matters)
(Tax Matters) IRS issues new training manual to help agents Many companies must file returns electronically
USS. subsidiaries are paying more taxes. January, identify independent contractors. May, p. 29. by 1997. July, p. 31. (Tax Matters)
p. 33. (Tax Matters) (Tax Matters) IRS to conform certain rules for 401(k) and
Which deductions cost the government the What American families will pay in 1995 taxes. 403(b) plans. July, p. 32. (Tax Matters)
most? January, p. 39. (Graphic) May, p. 29. (Tax Matters) IRS gives troops in Bosnia special tax relief.
File income tax returns on home computers. July, p. 32. (Tax Matters)
Comparing world tax burdens. February, p. 27. May, p. 30. (Tax Matters) Tax payment or deposit. July, p. 35. (Tax Briefs)
(Tax Matters, graphic) No exports? This is what you could pay under Securing capital gains in a public offering. July,
Condo owners fail material participation test. a new tax system. May, p. 30. (Graphic) p. 35. (Tax Briefs)
February, p. 31. (Tax Briefs) New IRS home page on World Wide Web has Internal Revenue Code section 179 revisited.
IRS clarifies frequent flier ruling. February, p. attracted millions of users. May, p. 31. (Tax July, p. 36. (From the Tax Adviser)
27. (Tax Matters) Matters)
Direct deposit for refunds option is expanded. IRS expects growth in alternative filing. May, p. Tax reform would affect state revenues. August,
February, p. 28. (Tax Matters) 31. (Graphic) p. 29. (Graphic)
~ The end of a popular IRS initiative that en- CEOs favor flat tax. May, p. 33. (Graphic) Tax burden takes longer to pay off. August, p.
couraged people who should have filed re- Deducting defense expenses. May, p. 33. (Tax 30. (Graphic)
turns to do so. February, p. 28. (Tax Matters) Briefs) Tax rise worries CEOs. August, p. 35. (Graph-
IRS Update. February, p. 28. (Tax Matters) More flexible subpart R. provisions. May, p. 33. ic)
Nanny tax implications. February, p. 34. (From (Tax Briefs) IRS heeds CPAs’ advice on worker classifica-
the Tax Adviser) QDRO distributions from retirement plans and tion. August, p. 29. (Tax Matters)
No increase is state sales tax. February, p. 28. participation of employees leased by NPOs GAO suggests further reform for IRS nonfiler
(Graphic) in 401(k) plans. May, p. 34. (Small Business program. August, p. 29. (Tax Matters)
Painless tax deferral when selling a subsidiary. Tax Solutions) Free meals for employee—how much can the
February, p. 31. (Tax Briefs) Pros and cons of new IRS mediation program. employer deduct? August, p. 30. (Tax Mat-
Small businesses that change their status from C May, p. 36. (From the Tax Adviser) ters)
to S corporations can be subject to “sur- Chewing gum and giraffes: Consideration of Clinical depression doesn’t negate 10% prema-
prise” built-in gains taxes. February, p. 31. state taxes when businesses expand. Donald ture withdrawal penalty. August, p. 30. (Tax
(Tax Briefs) T. Williamson and John Seibert. May, p. 41. Matters)
When an S corporation’ stock is sold, what ef- Financial status audits: A widespread problem. Update: new collection appeals program. Au-
fect does the structure of the sale have on John von Brachel. May, p. 44. plus: What gust, p. 32. (Tax Matters)
how income is allocated between the buyer should CPAs do? John von Brachel. May, p Target of IRS’s new computer matching pro-
and the seller? February, p. 32. (Small Busi- 45. gram. August, p. 32. (Tax Matters)
ness Tax Solutions) Income tax and foreign companies. May, p IRS announces possible new features for Web
100. (EITF Update) site. August, p. 32. (Tax Matters)
A caution about the accrual basis trap for small Nonquaiified deferred compensation agree-
companies. March, p. 29. (Tax Briefs) Coping with the new IRS collection rules. ments. August, p. 35. (Tax Briefs)
The late filing penalty under IRC section Harry Charles. June, p. 43 Spinoffs and mergers. August, p. 35. (Tax
665 1(a)(1). March, p. 29. (Tax Briefs) Form 706: The not-so-simple death tax return. Briefs)
A new IRS program to avoid disagreements in Ric Rosario. June, p. 78. IRA beneficiaries. August, p. 92. (Tax Briefs)
valuing artwork. March, p. 30. (From The IRS disallows deduction for company airplane. Dual resident company regulations; the mirror
Tax Adviser) June, p. 35. (Tax Briefs) legislation provision. August, p. 95. (Tax
The AICPA’s comprehensive analysis of the House passes taxpayer rights legislation, but Briefs)
four major tax reform proposals. March, p. many provisions are already in practice. June, Limited liability company operating agree-
25. (Tax Matters) p. 31. (Tax Matters) ments. August, p. 36. (From the Tax
Electronic filing off to a slow start. March, p. High cost of compliance. June, p. 31. (Graphic) Adviser)
27. (Tax Matters) IRS wants to reconcile accounting methods for How to allocate tax depreciation when depreci-
Regulation denying deduction for interest on loans. June, p. 31. (Tax Matters) ated property is contributed to a partnership.
tax deficiency is void. March, p. 27. (Tax Amid criticism, Treasury secretary defends IRS August, p. 39. (Small Business Tax Solutions)
Matters) modernization program. June, p. 32. (Tax
Matters) When clients hire household help. Arlene M.
New regulations for qualified cost sharing IRS memo on intrusive audit techniques not Hibschweiler. September, p. 45.
arrangements under Internal Revenue Code enough, says AICPA. June, p. 32. (Tax Mat- House cuts IRS modernization. September, p.
section 482. April, p. 31. (Tax Briefs) ters) 33. (Tax Matters)
IRS notice 96-6 proposes allowing imaging sys- IRS wants to reconcile accounting methods for ID numbers for resident aliens. September, p
tems to replace paper records. April, p. 27. loans. June, p. 31. (Tax Matters) 33. (Tax Matters)
(Tax Matters) [A correction to this article ap- IRS Update: Regulatory relief law may extend The check-the-box proposal of simplication.
pears in June, p. 32.] wait for regulations. June, p. 33. (Tax Mat- September, p. 34. (Tax Matters)
Kemp commission on tax reform supports a flat ters) Independent contractor legislation. September,
tax rate but offers no details. April, p. 27. Split-dollar insurance. June, p. 35. (Tax Briefs) p. 34. (Tax Matters)
(Tax Matters) Accounting for credit card fees. June, p. 35. IRS hires private debt collection agencies. Sep-
Tax Cases. April, p. 28. (Tax Matters) (Tax Briefs) tember, p. 37. (Tax Matters)
What effect does IRC section 2701 have on es- Twisters, gains and involuntary conversions.
tate freezes involving limited liability compa- September, p. 41. (Tax Matters)
126 JOURNAL of ACCOUNTANCY December 1996