August 2004/Vol. LXXIV, No. 8

Perspectives

Accounting for Stock-Based Compensation: A Simple Proposal

Choosing to Participate in the Political Process

Internal Controls and Managing Enterprise-Wide Risks

Employee Stock Option Valuation: New Source of Litigation Risk for Auditors

Eliminating 'Double Taxation': The Dividend Imputation Alternative

Nonprofit Governance Library

Letter to the Editor: Does the 150-Hour Requirement Affect Student Enrollment? Money Talks.

Essentials

Accounting & Auditing
Financial Reporting
A Test of Controls

Standards Setting
Defining Principles-Based Accounting Standards

Taxation
Federal Taxation
Post–Ownership Change Treatment of Built-in Gains and Losses

Estates & Trusts
Charitable Contributions

State & Local Taxation
New Jersey Increases Taxes and Fees

Finance
Corporate Finance
Escheat: Financial Statement Considerations

Personal Financial Planning
Using Life Settlements to Tap the Value of Hidden Assets

Management
Financial Reporting
Implementing Section 404

Activity - Based Management
Distinguishing Unit-level and Higher-level Resources

Responsibilities & Leadership
Perceptions of the Profession
Examining Minorities' Perceptions of Accounting

Education
Declining Doctoral Output in Accounting

Technology
The CPA and the Computer
An Introduction to Web Services

What to Bookmark
Website of the Month: AIAP Online

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
CPA Code of Conduct: Scope and Nature of Services



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