Table Of Content

1994 NPA Subject Index Sampling Risk, Chak-Tong Chau, Basic Requirements, Arlette C. Wil- August, p. 20. son, October, p. 24. Full Disclosure of Interest Capi- Weighty Decisions: How Best Accounting for Subsidiary Stock talization Decisions, Barbara W. To Price a Closely Held Business, Transactions, Joseph C. Rue and Ara Scofield, April, p. 20. Joel G. Siegel and Mel Gavron, April, Volkan, July, p. 32. The Future of Expert Systems, p. 17. Accounting Internships: A Win- L. Craig Foltin, July, p. 28. When a Partnership Interest Win Arrangement, Gary B. Impairment of Long-Lived As- Becomes Worthless, Scott Vickman, McCombs and Larry D. VanSyckle, sets: An Emerging and Critical Is- March, p. 24. May, p. 21. sue, JoelH ochman and Martin Kiss, Analyzing Machine Efficiency, December, p. 20. Cindy D. Edmonds, Bor—Yi Tsay Implementation of FASB State- Estate Planning and Wen—Wei Lin, December, p. 28. ment No. 115, David Lavin, June, Changing Requirements in Fi- p. 29. Estate Planning for S Corpora- nancial Statement Disclosures, Joint Ventures With Vietnam, tions, Michael Schlesinger, January, Gale E. Newell and Debra Bullis Tim T. Chang, November, p. 20. p. 26. Fransson, August, p. 24. Maximizing Eligibility for Col- The Evolution of the Estate Charting a Profitable Course in lege Financial Aid, Jeffrey A. Freeze, Ralph V. Switzer, Jr., and 1031 Exchange, AlbertJ . Ayella, Adelstone, April, p. 29. Douglas E. Chestnut, January, p. 20. June, p. 32. New Standard: Accounting for Joint Ownership of Property: Cleaning Up the Profession: Investment in Debt and Equity Se- Two's Company, But is Three a Clients Take a Stand on Commis- curities, Stanley J. Clark and Crowd?, Doug H. Moy, January, sions and Contingency Fees, Marc J. Charles E. Jordan, June, p. 20. p. 16. Epstein and Wayne A. Label, March, Optimal Use of Flexible Spend- Purchasing Life Insurance for p. 13. ing Arrangements, Rolf Auster and Controlling Shareholders, Phillip R. Detection of Inventory Fraud, John T. Sennetti, March, p. 15. Fink, August, p. 28. Sharon Gary Finney and Charles F. Raising the Next Generation of Malone, December, p. 32. Accountant, Gary G. Johnson and Effective Screening of David A. Kunz, May, p. 17. Financial Planning Prospective Clients, B. Michl Lloyd, Running with the Pack: JIT & Anthony Cocco, Daniel Ivancevich Automation for Small Manufactur- and Susan Hermanson Ivancevich, ers, Thomas E. Phillips and John R. How Can You Give Investment June, p. 37. Ledgerwood, June, p. 26. Advice and Not Lose Your Clients? FASB NO. 116 (special section) Seeking Guidance: How & (guest column), Alan B. Werba, — Part 1: Accounting for Contribu- When to Group Old Assets for New December, P. 11. tions, William J. Bostwick, July, Write-Downs, StanleyJ . Clark and New Standard: Accounting for p. 20. Charles E. Jordan, December,p . 17. Investment in Debt and Equity Se- FASB NO. 1 16 (special section) SFAS 115 (special section) — A curities, Stanley J. Clark and — Part 2: Authoritative Guidance Victory for Fair Value Accounting, Charles E. Jordan, June, p. 20. on Accounting for Contributions, James H. Thompson, October, Retirement Programs: Assem- Quinton Booker, July, p. 26. p. 21. bling the Best Possible Plan, Jeanne Finding the Bad Egg: Audit SFAS 115 (special section) — Sylvestre, February, p. 13. 46 December 1994 {J 1994 NPA Subject Index Sampling Risk, Chak-Tong Chau, Basic Requirements, Arlette C. Wil- August, p. 20. son, October, p. 24. Full Disclosure of Interest Capi- Weighty Decisions: How Best Accounting for Subsidiary Stock talization Decisions, Barbara W. To Price a Closely Held Business, Transactions, Joseph C. Rue and Ara Scofield, April, p. 20. Joel G. Siegel and Mel Gavron, April, Volkan, July, p. 32. The Future of Expert Systems, p. 17. Accounting Internships: A Win- L. Craig Foltin, July, p. 28. When a Partnership Interest Win Arrangement, Gary B. Impairment of Long-Lived As- Becomes Worthless, Scott Vickman, McCombs and Larry D. VanSyckle, sets: An Emerging and Critical Is- March, p. 24. May, p. 21. sue, JoelH ochman and Martin Kiss, Analyzing Machine Efficiency, December, p. 20. Cindy D. Edmonds, Bor—Yi Tsay Implementation of FASB State- Estate Planning and Wen—Wei Lin, December, p. 28. ment No. 115, David Lavin, June, Changing Requirements in Fi- p. 29. Estate Planning for S Corpora- nancial Statement Disclosures, Joint Ventures With Vietnam, tions, Michael Schlesinger, January, Gale E. Newell and Debra Bullis Tim T. Chang, November, p. 20. p. 26. Fransson, August, p. 24. Maximizing Eligibility for Col- The Evolution of the Estate Charting a Profitable Course in lege Financial Aid, Jeffrey A. Freeze, Ralph V. Switzer, Jr., and 1031 Exchange, AlbertJ . Ayella, Adelstone, April, p. 29. Douglas E. Chestnut, January, p. 20. June, p. 32. New Standard: Accounting for Joint Ownership of Property: Cleaning Up the Profession: Investment in Debt and Equity Se- Two's Company, But is Three a Clients Take a Stand on Commis- curities, Stanley J. Clark and Crowd?, Doug H. Moy, January, sions and Contingency Fees, Marc J. Charles E. Jordan, June, p. 20. p. 16. Epstein and Wayne A. Label, March, Optimal Use of Flexible Spend- Purchasing Life Insurance for p. 13. ing Arrangements, Rolf Auster and Controlling Shareholders, Phillip R. Detection of Inventory Fraud, John T. Sennetti, March, p. 15. Fink, August, p. 28. Sharon Gary Finney and Charles F. Raising the Next Generation of Malone, December, p. 32. Accountant, Gary G. Johnson and Effective Screening of David A. Kunz, May, p. 17. Financial Planning Prospective Clients, B. Michl Lloyd, Running with the Pack: JIT & Anthony Cocco, Daniel Ivancevich Automation for Small Manufactur- and Susan Hermanson Ivancevich, ers, Thomas E. Phillips and John R. How Can You Give Investment June, p. 37. Ledgerwood, June, p. 26. Advice and Not Lose Your Clients? FASB NO. 116 (special section) Seeking Guidance: How & (guest column), Alan B. Werba, — Part 1: Accounting for Contribu- When to Group Old Assets for New December, P. 11. tions, William J. Bostwick, July, Write-Downs, StanleyJ . Clark and New Standard: Accounting for p. 20. Charles E. Jordan, December,p . 17. Investment in Debt and Equity Se- FASB NO. 1 16 (special section) SFAS 115 (special section) — A curities, Stanley J. Clark and — Part 2: Authoritative Guidance Victory for Fair Value Accounting, Charles E. Jordan, June, p. 20. on Accounting for Contributions, James H. Thompson, October, Retirement Programs: Assem- Quinton Booker, July, p. 26. p. 21. bling the Best Possible Plan, Jeanne Finding the Bad Egg: Audit SFAS 115 (special section) — Sylvestre, February, p. 13. 46 December 1994 {J opments, Mark A. Segal, November, Practice Management p. 26. Delivering Federal Tax-Related Audit Implications of the Developing a Customer-Ori- Documents, George S. Busby and Americans with Disabilities Act, ented Approach to Fee Setting, Royce E. Chaffin, March, p. 17. Thomas A. Ratcliffe and Gary L. Gene W. Murdock and George R. Employee RelocationT:a x Issues Waters, May, p. 29. McGrail, September, p. 17. of Moving, Michael L. Holland, May, Defeating the “Deep Pocket” How Small Business Can Gain p. 26. Syndrome Through Tort Reform Advantages From ESOPs, Donald D. Hot Assets: What To Do When (special feature), William H. Sager, Martin, February, p. 22. Cool Capital Gains Become Too Hot June, p. 12. Internal Fraud Leaves its Mark: To Handle, James A. Fellows, Octo- Florida Declares War on Unli- Here’s How to Spot, Trace and Pre- ber, p. 17. censed Accountants (special feature), vent It, Thomas G. Calderon and Inequitable Taxation of Estates William H. Sager, October, p. 14. Brian P. Green, August, p. 17. and Trusts, August, p. 14. NSPA Testimony on the Uni- Managing Stress in the Work- The Pros and Cons of Filing form Accountancy Act, Eldon R. place, Ray Comish, Bruce Swindle SeparatTea x Returns, Helga B. Foss, Clingan, April, p. 40. and Jeanne Daboval, September, November, p. 29. Rule of 78: A Comparison of p. 24. Qualifying as the Innocent Loan Amortization, Richard Chen, Limited Liability Companies: A Spouse, Ray A. Knight, Lee G. March, p. 20. Business Form Worth Considering, Knight, and Philip K. Lee, February, Section 197: Methods for Donald Martin, November, p. 32. p. 19. Treating Intangibles, Ananth Seller-Paid Points: Opportuni- Reducing Payroll Taxes Without Seetharaman, Gregory A. Carnes and ties for Accountant/Client Interac- Swallowing the Bitter Pill, Wayne W. Stephen B. Shanklin, October, p. 28. tion, Edward A. Zurndorfer, Sep- Erickson, March, p. 8. State Boards Increase Their tember, p. 28 Safeguarding the Tax-Exempt Regulation of Accountants (com- Why Incorporate a Small Busi- Status: An Important Role for Ac- mentary), Ervin Sommer, August, ness, Ruth Lewis, November, p. 14. countants, Medhat A. Helmi and p. 33. Murat Neset Tanju, April, p. 32. Testimony Before the Puerto The Shared Foreign Sales Rico Legislative Committee, Corporation: A Tax-Saving Oppor— Ralph C. McBride, January, p. 31. tunity for Small Business, W. Richard Sherman, December, p. 24. Seller-Paid Points: Opportuni- Signs of the Times: How Tax Liability ties for Accountant/Client Interac- Reform Has Limited Access To tion, Edward A. Zurndorfer, Septem- Moving Expense Deductions, ber, p. 28 Hans J. Dykxhoorn and Kathleen E. “Guesstimating” Liability: Mea- Superfreeze, Rolf Auster, May, Sinning, July, p. 17. suring the OPEB Obligation, Gor- p. 32. Tax-Free Trades: Simple Con- don D. Pirrong, February, p. 16. cept, Sticky Rules, Novella Noland Reducing Liability Exposure for Clevenger and Cynthia Wymore, Non-Audit Work, Donald J. Klein, June, p. 17. May, p. 35. Tax Planning Aspects oft he Sec- Beware the Withholding Tax tion 119 Lodging Exclusion, Rolf Trap, Michael M. Watts and James E. Auster, April, p. 37. Gauntt, September, p. 32. Valuation of Intangible Assets Choosing Sides: Winning the for Property Tax Purposes, James G. Cleaning Up the Profession: Corporate Game, Thomas R. Rabe and Robert F. Reilly, April, Clients Take a Stand on Commis- Kromer and Paul G. Schloemer, p. 26. sions and Contingency Fees, Marc J. November, p. 17. Warning! IRS TAXLINK Is Epstein and Wayne A. Label, March, The Deductibility of Compli- Here!, Neiland Cohen, December, p. 13. ance-Related Costs: Recent Devel- p. 12. NPA 47