August 2007/Vol. LXXVII, No. 8

Perspectives

SFAS 159: The Fair Value Option

The Value of Including Public Members on NYSSCPA Committees

Website Statistics

Ellen Libby Eastman, CPA

Unclaimed Funds in Search of Their Owners

Letters to the Editor

In Focus

Sunbeam & the 'Iron Curtain'

Materiality: Whose Business Is It?

Essentials

Accounting & Auditing
Standards Setting
Building the Foundations of Financial Reporting: The Conceptual Framework

Accounting
Accounting for Accelerated Share Repurchase Programs

Taxation
Federal Taxation
Definition of a Qualifying Foster Child

Finance
Corporate Finance
Cash-to-Cash Analysis and Management

Employee Benefit Plans
Fiduciary Responsibilities and Opportunities

Management
Practice Management
Management Tools

Ten Practical Suggestions for Terminating an Employee

Corporate Finance
Funding OPEB Liabilities: A Proposal for the Automotive Industry

Responsibilities & Leadership
Education
Earnings Management and Its Implications

Accounting Accreditation

Technology
What to Bookmark
Website of the Month: JobsintheMoney.com

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

Editorial
'Determining Materiality: Relativity and Professional Judgment



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