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The CPA Journal

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Featured

A Refresher on Accounting for Leases

A Detailed Example under the Proposed Guidance

By  Jason C. Porter, PhD

January 2016 0

In Brief FASB’s long-debated exposure draft of a new standard on accounting for leases has raised the possibility that almost all leases will need to…

Featured

The Terminology of Going Concern Standards

How Subtle Differences in Wording Can Have a Big Impact

By  Denise Dickins, PhD, CPA, CIA, Brian Daugherty, Phd, CPA, Carol Callaway, Dee, PhD, CPA and Julia Higgs, PhD, CPA

January 2016 0

In Brief Can slight differences in the wording of going concern standards affect the extent of audit tests performed and the decisions that auditors make?…

Uncategorized

In this Issue: January 2016

By  CPAJ Staff

January 2016 0

This month’s issue focuses on the coming year in accounting and taxation, as CPAs take stock of recent changes and prepare for their actual implementation.…

News & Views

The Concerns with Going Concern

By  John H. Eickemeyer, JD

January 2016 0

“The only function of economic forecasting is to make astrology look respectable.” —John Kenneth Galbraith “Economists are about as useful as astrologers in predicting the…

Featured

Helping Individuals Determine Their Investment Goals

Drafting an Investment Policy Statement

By  Edward Mendlowitz, CPA/PFS, ABV and Sidney Kess, JD, LLM, CPA

January 2016 0

Many individuals are vague or unrealistic about their goals and how to achieve them. CPAs can use their “database” of knowledge of their clients and…

January 2016 Issue

Free Tax Research Resources

By  Susan B. Anders, PhD, CPA/CGMA

January 2016 0

The 2015 Annual Survey of New York State Practitioners, published in the November 2015 issue, revealed that free tax research tools have become increasingly popular…

ICYMI

ICYMI—The Reporting Impact of ASU 2016-14

Painting the Picture from a Nonprofit’s Financial Perspective

By  David Rottkamp, CPA

May 0202 0

In Brief The nonprofit landscape has changed significantly over the past 26 years, expanding in size and scope while facing new challenges and keeping up…

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  • CPAJ News Briefs: IASB, GASB, AICPA February 2021
  • ICYMI | Advice for Retaining African American Accountants February 2021
  • Is Peer Review Having a Mid-Life Crisis? February 2021
  • IRS Tax Identity Theft and Fraud Resources February 2021
  • Audit Oversight and Effectiveness February 2021













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