October 2004/Vol. LXXIV, No. 10

Perspectives

Transparency: The New Peer Review Watchword

Taxes: Discussing Complex Issues in Plain English

New HUD Rules Enhance Reverse Mortgages

Preventing Digital Disasters

Current Trends in Dispute Resolution

Strategies for Successful Meetings and Greetings

College Loans 101: The Education of a CPA Parent

The Story of a Fortunate Man: Reminiscences and Recollections of Fifty-Three Years of Professional Accounting

Common Misconceptions About Employee Stock Options

The Author Responds

Essentials

Accounting & Auditing
Pension Accounting
Pension Accounting: The Continuing Evolution

Accounting
The Effect of the New Goodwill Accounting Rules on Financial Statements

Taxation
Federal Taxation
Dividends and Capital Gains Planning After the 2003 Tax Act

Dividend Tax Rate Cuts Benefit Closely Held Corporations

Factors and Considerations in the Claim of Right Doctrine

Finance
Fraud
Anatomy of a Financial Fraud

Business Valuation
A Misunderstood Aspect of Business Value: The Market Approach

Employee Benefit Plans
Section 412(i) Plans Still Viable Under Recent Regulations

Management
Corporate Finance
Examining Preferences in Cash Flow Statement Format

Responsibilities & Leadership
Education
Explaining the Decline in CPA Candidates

Technology
Software
Web-based Accounting Systems

What to Bookmark
Website of the Month: CPAnet

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Accountancy Comes of Age



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