December 2006/Vol. LXXVI, No. 12

Perspectives

Debate over FASB's Conceptual Framework Ignores Owners and Managers

Interstate Commerce Versus Public Protection

2006 Buyers Guide to Audit, Anti-Fraud and Assurance Software

Debating the Myths and Realities of Sarbanes-Oxley

InFocus

A Closer Look at Financial Statement Restatements

Essentials

Accounting & Auditing
Accounting
Increased Clarity in Accounting for Operating Leases

Taxation
Federal Taxation
Unreported Tip Income: A Taxing Issue

Planning for the 2008 - 2010 Zero-Percent Adjusted Net Capital Gain Rate

Finance
Personal Financial Planning
Twenty Questions About Paying for College

Responsibilities & Leadership
Corporate Governance
Corporate Governance Consultants: The Issue of Qualifications

Non-for-Profit Organizations
The CPA as a Nonprofit Director

Technology
What to Bookmark
Website of the Month: The AICPA’s Tax Center

Economic & Market Data
Monthly Update (requires Adobe Acrobat)

Editorial
2006 in Retrospect at the Journal
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