October 2005/Vol. LXXV, No. 10

Perspectives

Accountability and Valuation

Peer Review: How Well Does It Fit the Profession?

Implications of Real-Property Asset Management

Securitization: A Platform to Debate Accounting

Technology Lessons from the Roslyn School District Scandal

The Benefits of a Line of Credit with the Right Bank

Accounting: How to Meet the Challenges of Relevance and Regulation

Sarbanes-Oxley Act Improves Investor Confidence, But at a Cost

InFocus

Federal Tax Reform

Essentials

Accounting & Auditing
Accounting
New Pension Disclosure Rules

Recent Controversies in Accounting for Operating Leases and Leasehold Improvements

Auditing
Audit Committee Reports Before and After Sarbanes-Oxley

Taxation
Federal Taxation
Tax Court Offers Clarification on IRC Section 6330 Appeals Hearings

State & Local Taxation
Tax Provisions of the 2005/2006 New York State Budget

New York State Permits Multiple Deductions for Higher Education Costs

Finance
Employee Benefit Plans
SFAS 132(R) and New Pension Disclosures

Management
Practice Development
Gaming on the Rise Across America: Smart Money Says CPAs Should Take Notice

The CPA in Mediation & Arbitration
Resolving Conflict Through Behavior Modification

Responsibilities & Leadership
Corporate Governance
Corporate Governance Reform: Electing Directors Through Shareholder Proposals

Technology
The CPA and The Computer
History and Trends in E-filing: A Survey of CPA Practitioners

What to Bookmark
Website of the Month: AICPA's Center for Public Company Audit Firms

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
The Entity Theory of Recording Goodwill in Business Combinations: Old Stuff



The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

©2008 The New York State Society of CPAs. Legal Notices