May 2004/Vol. LXXIV, No. 5

In Focus

Regulation of Professions by Interstate Compact

Perspectives

Outsourcing by CPAs: Are We a Business or a Profession?

Funding FASB: Public Money, Public Domain

Revenue Recognition Issues in a Digital Economy

Principles-Based Standards and the Determination of Control for Consolidation

The Sarbanes-Oxley Act and the Evolution of Corporate Governance

Is the SEC Going Soft on Credit Rating Agencies?

Book Review: Mediation Practice Guide: A Handbook for Resolving Business Disputes (Second Edition)

Letters to the Editor

Correction Note from Author

Essentials

Accounting & Auditing
Auditing

Statistical Sampling Revisited

The Going-Concern Assumption Revisited: Assessing a Company’s Future Viability

Accounting
Stock Option Accounting: Defying the Usual Answers

Taxation
Federal Taxation
Related-Party Like-Kind Property Exchanges: Recent IRS Guidance

Deductibility of Real-Estate Loan Refinancing Charges

Finance
Personal Financial Planning
Twenty Questions About Elder Planning

Management
The CPA &The Industry

Responsibilities & Leadership
Ethics
Codes of Ethics with Impact

Technology
The CPA & The Computer
Computer Networks for Productivity Gains

What to Bookmark
Website of the Month: SmartPros.com

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
On Integrity



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