April 2007/Vol. LXXVII, No. 4

Perspectives

Uniform Financial Reporting Standards

On the Horizon: Accounting Reform

Uncertainties Created by FIN 48

Managing the Risks Associated with Stock Options Backdating

Book Review: More than a Numbers Game: A Brief History of Accounting

Letters to the Editor

In Focus

Implications of the Joint FASB and IASB Proposal on Accounting for Business Combinations

Understanding Consolidation

Essentials

Accounting & Auditing

Government Accounting
Municipalities Get a Healthy Dose of Reality on Postemployment Benefits

Auditing
Does Disclosure of Nonattest Services in the Audit Report Matter?

Accounting
Freestanding Warrants and Embedded Conversion Options

Taxation

Tax Incentives
Slots, Racing Fund and Tax Law

Federal Taxation
How About a Vacation from the Complexity of Vacation House Rules?

Federal Taxation
Sixth Circuit Court of Appeals Reverses Debt-Versus-Equity Issue

Finance
Personal Finance Planning
Disposition of Life Insurance Policies

Management
Forensic Accounting
Strategies for Forming an Effective Forensic Accounting Team

Responsibilities & Leadership
Fraud
Recognizing Patterns in Accounting Data

Technology
What to Bookmark
Website of the Month: MarketWatch Tax Guide

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Retirement Insecurity?



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