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| January 2005 | The
Monthly Newspaper of the NYSSCPA |
Vol.
8, No.1 |
| FASB Issues Statement on Stock Options |
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NEW YORK—Publicly traded companies must now indicate in their financial statements the cost of share-based compensation plans after the Financial Accounting Standards Board issued its revised Statement No. 123 in December. The requirement, which goes into effect on June 15, forces public companies to report the cost of share-based transactions, based on fair value. Opposition to the requirement led to the passage of a bill last year that would have curtailed FASB’s authority, but the bill died in the Senate. |
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| Revised Ethics Interpretation 101-3 Kicks in Jan. 1 |
| By Raymond M. Nowicki and Andrew M. Cohen New York—Observations in recent months by smaller CPA firms, peer reviewers, CPE lecturers, NYSSCPA Executive Committee members and AICPA Peer Review Board members indicate a number of misunderstandings about Ethics Interpretation 101-3. Continue... |
| Local Touch: Charity That Begins in the Chapter |
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NEW YORK—For
a statewide organization like the Society to reach into New York’s
many communities and give to the state’s infinite good causes,
it looks to its 17 chapters to work at the local level. Over the
years, chapters have made it a priority to contribute time, energy
and money to charities in their areas, leaving a profound mark on
the way New York views CPAs. Continue... |
| President's Commentary |
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If you should be so lucky as to find the time to catch up on your professional reading during these cold winter months, I should like to draw your attention to an editorial written last year by CPA Journal Editor-in-Chief Robert Colson. If you didn’t get a chance to see it in the April 2004 issue of the Journal, I recommend that you do so. Continue... |
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