May 2004/Vol. LXXIV, No. 5

In Focus

Regulation of Professions by Interstate Compact


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


Accounting & Auditing

Statistical Sampling Revisited

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

Stock Option Accounting: Defying the Usual Answers

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

Deductibility of Real-Estate Loan Refinancing Charges

Personal Financial Planning
Twenty Questions About Elder Planning

The CPA &The Industry

Responsibilities & Leadership
Codes of Ethics with Impact

The CPA & The Computer
Computer Networks for Productivity Gains

What to Bookmark
Website of the Month:

Economic & Market Data
Monthly Update
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On Integrity

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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