August 2007/Vol. LXXVII, No. 8


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?


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

Accounting for Accelerated Share Repurchase Programs

Federal Taxation
Definition of a Qualifying Foster Child

Corporate Finance
Cash-to-Cash Analysis and Management

Employee Benefit Plans
Fiduciary Responsibilities and Opportunities

Practice Management
Management Tools

Ten Practical Suggestions for Terminating an Employee

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

Responsibilities & Leadership
Earnings Management and Its Implications

Accounting Accreditation

What to Bookmark
Website of the Month:

Economic & Market Data
Monthly Update
(requires Adobe Acrobat)

'Determining Materiality: Relativity and Professional Judgment

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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