December 2004/Vol. LXXIV, No. 12

Perspectives

Can We Go Back to the Good Old Days?

CPAs' Role in the Stewardship of New York's School Districts

Outsourcing Income Tax Returns to India: Legal, Ethical, and Professional Issues

The Complete Retirement Survival Guide, 2nd Edition

Letter to the Editor

Essentials

Accounting & Auditing
Financial Accounting
Valuing Employee Stock Options Using a Lattice Model

Taxation
Federal Taxation
Combined Filing and Federal Public Law 86-272

Estates & Trusts
Taxation of a New York Statutory Unitrust

Finance
Business Valuation
When Tangible Assets Lose Their Value

Management
Fraud
The Fraud Diamond: Considering the Four Elements of Fraud

The CPA in Mediation & Arbitration
Negotiation Strategy: Planning Is Critical

Responsibilities & Leadership
Corporate Governance
A Comprehensive Structure of Corporate Governance in Post-Enron Corporate America

Technology
Information Management
Sarbanes-Oxley Compliance for Nonaccelerated Filers

What to Bookmark
Website of the Month: WillYancey.com

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Inside the Journal



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.

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