November 2004/Vol. LXXIV, No. 11

Perspectives

Tallying the Cost of the Sarbanes-Oxley Act

Reconciling Image with Reality

The CPA Journal Has Moved

Remember Your Manners When Using Technology

The Estate-Gift Tax: Why Scrap It?

After the Sale of a Family Business

Seize the Moment!': An Interview with IIA Chairman Betty McPhilimy

Book Review: The Audit Committee Handbook, 4th Edition

Essentials

Accounting & Auditing
Auditing
Audit Committee Responsibilities

Elements of Sampling: The Population, the Frame, and the Sampling Unit

Before and After Enron: CPAs' Views on Auditor Independence

International Accounting
Developments in International Standards Setting: Equity-Based Compensation

Accounting
Comprehensive Income: Reporting Preferences of Public Companies

Taxation
Federal Taxation
New Rules Prevent Duplicated Losses

IRS Raises Standard for Tax Practitioners Providing Tax Opinions

Some IRS Determination Letters of Tax-Exempt Status Are Subject to Disclosure

State and Local Taxation
Tax Changes in the New York State 2004-2005 Budget

Finance
Business Valuation
Valuing Operating Assets in Place and Computing Economic Value Added

Trusts & Estates
Unified Credit Funding Technique Approved By IRS

Personal Financial Planning
Cash: The Favorite Target of Fraudsters

Management
Insurance
Business Income Insurance

Maximize Insurance Brokers' Performance Through the Brokerage Service Agreement

Responsibilities & Leadership
Fraud
Enhancing Fraud Detection Through Education

Education
Helping Students Identify Opportunities in the Accounting Profession

Technology
What to Bookmark
Website of the Month: CPA-Exam.org

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Back to Basics



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