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Feature Articles

The State of FASB’s Simplification Initiative

Toward a Simpler GAAP

By  Jefferson P. Jones, Phd, CPA

July 2016 0

In Brief In recent years, FASB has made a priority of removing unnecessary complexity from FASB's accounting standards. The author gives a detailed accounting of…

Columns

Understanding the Various Kinds of 401(k) Service Fee Arrangements

By  Sheldon M. Geller, JD, CPA

July 2016 0

Plan sponsors and investment committees must understand the way in which 401(k) plan assets are used to pay plan service providers and investment advisors in…

Columns

Little Estate Planning Tips That Add Up

By  Martin Shenkman, JD, CPA/PFS, AEP

July 2016 0

Often, some of the most valuable estate planning results are achieved not by using the big-picture items like bypass trusts, discounts, or note sales, but…

Columns

Paying for Higher Education

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

July 2016 0

For most students, the price of higher education is steep and getting steeper. Annual increases in the cost of higher education have consistently outpaced the…

Columns

California Multitiered Partnerships

An Overview of a Complex Area

By  Eddie Delgado, Krista Schipp, CPA and Corey L. Rosenthal, JD

July 2016 0

New York CPAs often have to address issues regarding California multitiered partnerships on behalf of their clients. This complex area of tax law has been…

Columns

A Tax Return Do-Over?

By  Michael Sardar, JD

July 2016 0

It is not often in life that one is able to hit pause, rewind, and redo something that has already happened. To many taxpayers' surprise,…

Columns

The PCAOB’s Proposed New Auditor’s Report

A Sneak Peek at What Lies Ahead

By  Allan B. Afterman, PhD, CPA

July 2016 0

In May, the PCAOB issued a proposed standard, “The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion,” which,…

News & Views

A Historical Episode of Professional Skepticism

The SEC’s Thomascolor Case against Haskins & Sells

By  Dale L. Flesher, PhD, CPA and Gary J. Previts, PhD, CPA

July 2016 0

“To perform their role properly—to assure that reported financial and economic successes are not illusory—auditors must approach their jobs with independence and skepticism.” —PCAOB Chairman…

News & Views

The Materiality Mystery

The Gap in GAAS

By  Howard B. Levy, CPA and Julian Jacoby, CPA (retired)

July 2016 0

This article is intended primarily to provide an airing of omissions and other flaws in generally accepted auditing standards, primarily regarding the use of materiality…

Feature Articles

Financial Instruments – Where Are We?

By  Norman Strauss, Mark LaMonte, Susan Cosper, Kirk Silva and Robert Uhl

July 2016 0

The fourth panel of the 15th Annual Financial Reporting Conference assessed the status of recognition and impairment of financial instruments in light of FASB's new…

Feature Articles

Current Developments in the Private Sector

By  Norman Strauss, Susan Cosper, Patrick Durbin, Robert Laux and Alison Spivey

July 2016 0

The third panel of the 15th Annual Financial Reporting Conference covered recent financial reporting developments in the private sector. Topics included the new revenue recognition…

Feature Articles

Transforming the PCAOB’s Agenda

Keynote Address

By  Jeanette Franzel, CPA, CFA, CGFM, CIA

July 2016 0

Reliable financial reporting and high quality auditing is very important; it's critical to investor protection, critical to trust in our system, and critical to the…

Feature Articles

Accounting for Leases

The New Standard

By  Norman Strauss, Prabhakar Kalavacherla, Mark LaMonte, Marc Siegel and Amie Thuener

July 2016 0

The second panel of the 15th Annual Financial Reporting Conference covered FASB's new standard on accounting for leases. The standard, which is 500 pages long,…

Featured

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Michael Kronforst and Michael Maloney

July 2016 0

At the first panel of the 15th Annual Financial Reporting Conference, the panelists discussed the SEC's recent activities and plans for the future. Topics included…

Feature Articles

Transition Issues, Non-GAAP Measures, and Disclosures

Opening Remarks from the SEC and FASB

By  Wesley Bricker and Marc Siegel

July 2016 0

Wesley Bricker Deputy Chief Accountant, SEC Credible, reliable, and useful financial reporting for investors requires not only high-quality accounting and auditing standards, but also robust…

Feature Articles

Making Financial Reporting More Responsive to Users’ Needs

Highlights from the 15th Annual Baruch College Financial Reporting Conference

By  CPAJ Staff

July 2016 0

Every year, Baruch College's Annual Financial Reporting Conference brings together leading representatives of the regulatory, standards setting, and user communities. The 15th conference, held on…

July 2016 Issue

In this Issue: July 2016

By  CPAJ Staff

July 2016 0

This issue features our annual coverage of Baruch College's Financial Reporting Conference. We have published the highlights of the conference for several years now to…

Analysis

It’s Amazing What CPAs Can Do: Leading the Way on Sustainability

By  Richard H. Kravitz, MBA, CPA

June 2016 0

On May 6, preeminent thought leaders, global standards setters, practitioners, auditors, issuers, and investors gathered in New York for the First Annual Sustainability Investment Leadership…

Publisher's Column

Leading the Way on Sustainability

By  Joanne S. Barry, CAE

June 2016 0

On May 6 in New York City, what I believe will be viewed as an historic event was held by the Foundation for Accounting Education…

Analysis

The Inclusion of Sustainability in the Accounting Curriculum

By  Sonja E. Pippin, PhD, CPA, Jessica L. Weber, PhD, CPA, Jeffrey A. Wong, Phd, CPA and Jason Bergner, Phd

June 2016 0

As more organizations integrate sustainability into their business strategies, the traditional role of accountants is expanding to provide sustainability reporting and assurance services. To be…

Analysis

Imminent Changes to Corporate Social Responsibility Reporting

An Overview of the Updated GRI Guidance

By  Jessica L. Weber, PhD, CPA, Marcus Brooks, PhD, CPA and Jeffrey A. Wong, Phd, CPA

June 2016 0

Corporate social responsibility (CSR) reporting is the disclosure of business practices that fall outside of the activity normally disclosed in GAAP-based financial statements and that…

Analysis

The Current State of Sustainability Reporting by Smaller S&P 500 Companies

What Do Businesses Choose to Disclose?

By  Ganesh M. Pandit, DBA, CPA, CMA

June 2016 0

The financial performance of publicly traded companies is reported in accordance with SEC requirements. However, financial statements do not give much information about the impact…

News & Views

RPA | Department of Labor Finalizes Retirement Advice Regulation

A Practical Perspective for 401(k) Plan Sponsors and Investment Committees

By  Sheldon M. Geller, JD, CPA

June 2016 0

The retirement plan marketplace has confused, if not outright misled, CPAs, their plan sponsor clients, and investment committees with the many types of non-fiduciary and…

News & Views

SLT | New York State and City Prior Net Operating Loss Conversion

An Overview of a Complex Area in Recently Enacted Legislative Reform

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

June 2016 0

New York State and New York City's corporate net operating loss carryover rules have always been an area of confusion, and they have been made…

News & Views

TPP | Avoiding the Worst-Case Scenario

The IRS’s Domestic Voluntary Disclosure Practice

By  Brian P. Ketcham, JD

June 2016 0

Most CPAs are by now familiar with the IRS's heavily publicized Offshore Voluntary Disclosure Program (OVDP), which allows taxpayers with previously undeclared foreign assets to…

News & Views

SEC | The Audit Committee Financial Expert

A Closer Look at What That Means

By  Allan B. Afterman, PhD, CPA

June 2016 0

In 2003, the SEC adopted rules implementing section 407 of the Sarbanes-Oxley Act of 2002 (SOX), requiring a public company to disclose whether at least…

News & Views

Integrating Sustainability Into Enterprise Risk Management

By  Brendan LeBlanc, CPA, CIA and Jacob Kislevitz

June 2016 0

Risk management procedures are intended to protect a company's long-term viability amid dynamic markets and regulatory changes. In today's economy, companies face a rapidly growing…

News & Views

Reimagining the Financial Ratios

Comparing Brand Values in the Technology Industry

By  Michael Kraten, PhD, CPA

June 2016 0

Last year, in “Reimagining the Financial Statements” (The CPA Journal, April 2015, http://bit.ly/1SSQXz7), this author restated certain fiscal metrics of Apple Inc. to incorporate the value…

News & Views

SEC Invites Input: Help Shape the Future of Accounting

By  Jean Rogers, PhD

June 2016 0

At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064…

News & Views

Why Accountants Should Care about Non-GAAP Financial Metrics

By  Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

June 2016 0

“We're actually confusing people more than we were helping people understand what's going on in the business.” — Gregory Hayes, CEO of United Technologies, explaining…

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