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Feature Articles

Home /Feature Articles
Featured

Have Audits Become Too Inefficient And Expensive?

By  Arthur J. Radin, CPA and Miriam E. Katowitz, CPA

February 2016 0

In Brief For many companies, an audit is a necessary part of business operations. For others, however, it is not, and such businesses are increasingly…

Columns

State and Local Tax Considerations for Business Acquisitions and Divestitures

By  Corey L. Rosenthal, JD, Patrick Duffany, JD, CPA and Milo W. Peck, JD

February 2016 0

There are several points in a business's life cycle that represent increased risk. One prime example is the buying or selling of all or part…

Featured

Investment Policy Statements

By  Sheldon M. Geller, JD, CPA

January 2016 0

In a May 2015 decision, the U.S. Supreme Court held that a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) who is…

Featured

The New Revenue Recognition Standard

An Illustration of the Implications for ‘Ordinary’ Companies

By  James Duncan, PhD, CPA and James Schmutte

January 2016 0

In Brief After a long period of deliberation and revision, FASB’s new guidance on revenue recognition will soon be a reality for businesses and their…

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?…

Feature Articles

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…

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  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023
  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023












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