April 2005/Vol. LXXV, No. 4

Perspectives

The Sarbanes-Oxley Ax

Responsibility for Ethics: Firms or Individuals?

School Boards Don't Need State Oversight

The Role of the Ombudsman

Integrating Sarbanes-Oxley, Leadership, and Ethics

Real-Time Accounting

Social Security: A Macroeconomic Issue

Beyond GAAP: Issues Involving the Sarbanes-Oxley Certification Language

Governmental Accounting Made Easy

Letters to the Editor

To Strengthen a Nonprofit Oversight Function, Find the Right People

In Focus

Esprit de Corps and Transcendent Organizational Behavior

Essentials

Accounting & Auditing
Accounting
Foreign Currency Forward Contract Hedges of Exposed Assets/Liabilities

Revenue Recognition for Software Products with Multiple Deliverables

Auditing
Corporate Transparency:Code of Ethics Disclosures

Taxation
Federal Taxation
Contingent Attorneys'; Fees: The Income Tax Dilemma

Acceptance of an Offer in Compromise May Preclude Further Relief

State & Local Taxation
Evaluating the Election to Deduct State and Local Sales Tax

Finance
Trusts
IRS Final Regulations Define Trust Income

Personal Financial Planning
The Art of the Deal: Tax Consequences of Collecting

Management
Fraud
Detecting Occupational Fraud: Billing Schemes

Mediation & Arbitration
IBR Can Achieve More in Negotiations

Responsibilities & Leadership
Education
he Effectiveness of the 150-Hour Requirement

Technology
The CPA & The Computer
Securing Wireless Networks Against Intruders

What to Bookmark
Website of the Month: Essential Links to Taxes

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
General Purpose Financial Statements



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