August 2006/Vol. LXXVI, No. 8

Perspectives

On Big GAAP Versus Little GAAP

Money Laundering and the CPA

Stop Taxing Airline Safety Procedures

A Guide to Forensic Accounting Investigation

On Professional Ethics and the CPA in Industry

InFocus

Functional Expense Reporting for Nonprofits

Advising Nonprofit Organizations

Essentials

Accounting & Auditing
Auditing
Reducing SOX Section 404 Compliance Costs Via a Top-Down, Risk-Based Approach

Accounting
Consolidation of Variable-Interest Entities

Taxation
Federal Taxation
Abusive Tax Shelters

Determining the Statute of Limitations in Federal Tax Cases

Corporate Taxation
S Corporations' Shareholders as Guarantors of Loans Owed to Third
Parties

Finance
Personal Financial Planning
Death and the Home Sale Gain Exclusion

Employee Benefit Plans
Health Savings Accounts: The New Benefits Plan?

Management
Corporate Finance
In-Process R&D in Business Acquisitions

Practice Management
PEO Industry Continues to Grow

Responsibilities & Leadership
Ethics
Forensic Accounting as an Investigative Tool

Technology
What to Bookmark
Website of the Month: Association of Certified Fraud Examiners

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
Transparency and Accountability (For Some?)



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