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July 2017 Issue

Home /Magazine/July 2017 Issue
July 2017 Issue

ICYMI | Marketers’ Methodologies for Valuing Brand Equity

Insights into Accounting for Intangible Assets

By  Lindsey Trent and Jakki Mohr, Phd

August 2018 0

Many companies exhibit a discrepancy between their tangible book value and their market value. For example, global brand expert Kevin Keller cites PepsiCo, which had…

Feature Articles

ICYMI | Integrated Reporting: The South African Experience

By  Leigh Georgia Roberts, CA (SA)

August 2018 0

Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having…

Feature Articles

ICYMI | Are Sustainability Rankings Consistent Across Ratings Agencies?

By  Beixin (Betsy) Lin, PhD, Silvia Romero, PhD, Agatha E. Jeffers, PhD, CPA, Laurence DeGaetano, CPA and Frank Aquilino, CPA

July 2018 0

In Brief As more and more companies begin to devote serious attention to sustainability reporting, many different systems of rating the depth and effectiveness of…

Featured

ICYMI | Transforming Integrated Reporting into Integrated Information Management

A Proposal For Management Accountants

By  Michael Kraten, PhD, CPA

July 2018 0

According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…

News & Views

Forte Capital Selected Statistics: Labor Market and Durable Goods

By  CPAJ Staff

August 2017 0

News & Views

Alignment Sought For Asset Acquisition, Business Combinations Guidance

FASB/AICPA/IFAC News

By  Thomson Reuters Checkpoint

August 2017 0

FASB News Alignment Sought for Asset Acquisition, Business Combinations Guidance FASB is considering beginning a project to reduce the differences between business combinations and acquisition…

Featured

Chief Value Officer: Accountants Can Save The Planet

By  Edward Mendlowitz, CPA/PFS, ABV

August 2017 0

This short book addresses the very important topic of how to save the planet, and it presents the ways in which progress on that goal…

Featured

Free Resources on Sustainability Reporting

By  Susan B. Anders, PhD, CPA/CGMA

August 2017 0

An April 2017 commentary by Jean Rogers, CEO of the Sustainability Accounting Standards Board (SASB), in Investor's Business Daily (“Sustainability Accounting Standards Represent Market—Not Regulatory—Forces…

Featured

Making the Case for Corporate Community Engagement

Legal, Accounting, and Business Strategy Considerations

By  Madden DeGarmo Manion, Meghan D. Hely Walsh, Jeffrey Senne and Spring Taylor Lacy

August 2017 0

Manion opened the panel by discussing employee engagement with respect to sustainability, saying, “we really think about employee engagement as a key driver of the…

Letters to the Editor

The Authors Respond

Response to Howard Levy

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

August 2017 0

We would like to thank Howard Levy for his complimentary and complementary letter on our article. We initially included most of the “plain paper” financial…

Letters to the Editor

‘Plain Paper’ Financial Statements: Back to the Future?

By  Howard B. Levy, CPA

August 2017 0

As the author of “Putting the Decades-Long ‘Plain Paper’ Debate to Rest: Will SSARS 21 be the Final Resolution?” (The CPA Journal, November 2015), I…

Letters to the Editor

The Authors Respond

Response to Charles Landes and Michael Glynn

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

August 2017 0

We appreciate and thank Charles Landes and Michael Glynn for their letter commenting on our article. Rest assured that we are not discrediting the quality…

Letters to the Editor

Preparation Services and the CPA’s Reputation

By  Charles E. Landes, CPA and Michael P. Glynn, CPA

August 2017 0

We read with interest Vincent J. Love and Thomas R. Manisero's article in the May 2017 CPA Journal, “Plain Paper Financial Statements Made Not So Plain: An…

Featured

8 Ways To Leverage Technology For Better Client Relationships

By  Jason L. Ackerman, CPA, CFP, CGMA

August 2017 0

The best way for a CPA firm to become successful is to build long and lasting relationships with clients. The more time CPAs spend with…

Featured

Legal, Tax, and Financial Issues for Working Minor Children

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

August 2017 0

As the unemployment rate continues to drop and some visa programs are put on hold, an increasing number of younger people may find it easier…

Featured

Panel Discussion: Diversity In the Workplace

By  Jason L. Ackerman, CPA, CFP, CGMA, Michael Kraten, PhD, CPA, Helena Barton, PhD and Patsy Doerr

August 2017 0

Kraten opened the panel by showing a video produced by Deloitte highlighting its commitment to diversity in the workplace. Kraten then asked Barton about Deloitte's…

One Company’s Integrated Reporting Journey Featured

One Company’s Integrated Reporting Journey

The Case of Gold Fields

By  Sven Lunsche

August 2017 0

Global mining companies are subject to a more complex array of external effects and influences than companies in most other industries. The best way to…

CPAJ News Briefs News & Views

Attestation Guide For Sustainability Information Published

FASB News/IASB News/AICPA News

By  Thomson Reuters Checkpoint

August 2017 0

FASB News Meeting with Japanese Board Addresses Wide Range of Issues FASB used its most recent meeting with the Accounting Standards Board of Japan (ASBJ),…

Featured

Sustainability: A Unique Opportunity for the Accounting Profession

By  Edward A. Weinstein, CPA and Stanley Goldstein, CPA

August 2017 0

Ed Weinstein and Stanley Goldstein have been close friends for four decades and have agreed on almost everything. They were quite surprised a year ago…

Featured

Marketers’ Methodologies for Valuing Brand Equity

Insights into Accounting for Intangible Assets

By  Lindsey Trent and Jakki Mohr, Phd

August 2017 0

Many companies exhibit a discrepancy between their tangible book value and their market value. For example, global brand expert Kevin Keller cites PepsiCo, which had…

Changes to Apportionment Rules for Connecticut Taxpayers Featured

Changes to Apportionment Rules for Connecticut Taxpayers

By  Corey L. Rosenthal, JD and Cynthia Galamgam, JD, LLM

August 2017 0

CPAs need to be aware of current developments in key states in order to properly advise taxpayers doing business in multiple jurisdictions. Particularly of note…

Featured

Supply Chain Management Panel

By  Lee A. DeHihns, JD, Anita Househam, E. Christopher Johnson, JD and Tensie Whelan, OPM

July 2017 0

The panel began with DeHihns invoking imagery of the Great Depression and the Dust Bowl to remind the audience that sustainability issues are not as…

Featured

Integrated Reporting: The South African Experience

By  Leigh Georgia Roberts, CA (SA)

July 2017 0

Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having…

News & Views

Emerging Issues Task Force Divided on Guidance for Cloud Computing

FASB, GASB, and IASB Updates

By  Thomson Reuters Checkpoint

July 2017 0

FASB News Emerging Issues Task Force Divided on Guidance for Cloud Computing During a July 20 meeting, FASB’s Emerging Issues Task Force (EITF) said its…

Featured

Current State of Assurance on Sustainability Reports

By  Sunita Rao, PhD

July 2017 0

In Brief Corporate sustainability reporting is becoming more widespread with each passing year, and with that growth comes the need for companies to back up…

Featured

The Pitfalls of Streamlined Foreign Account Disclosures

By  Sharon L. McCarthy, JD

July 2017 0

Tax professionals, and also the general public, well know by now that U.S. taxpayers are required to report foreign financial accounts to the government. Since…

Featured

Panel Discussion on Integrated Reporting

A Practical Perspective from Preparers and Practitioners

By  Kristen B. Sullivan, CPA, CGMA, Aaron Briggs, JD,, Marcy Twete and John White, JD

July 2017 0

Sullivan opened the panel by speaking about the importance of a more holistic view of corporate performance. While noting that neither traditional financial reporting nor…

Publisher's Column

Introducing the NYSSCPA’ s New 501(c)(3): The Moynihan Scholarship Fund

By  Joanne S. Barry, CAE

July 2017 0

In 2015, the NYSSCPA leadership established the Moynihan Fund as a way to recognize the contributions of recently deceased past president David J. Moynihan. The…

Featured

From Financial Capitalism to Sustainable Capitalism

By  Mervyn E. King, PhD, LLD

July 2017 0

Since the 1930s, we have looked at things through a financial lens, and I'm afraid that cannot pertain in the changed world of the 21st…

Featured

Are Sustainability Rankings Consistent Across Ratings Agencies?

By  Beixin (Betsy) Lin, PhD, Silvia Romero, PhD, Agatha E. Jeffers, PhD, CPA, Laurence DeGaetano, CPA and Frank Aquilino, CPA

July 2017 0

In Brief As more and more companies begin to devote serious attention to sustainability reporting, many different systems of rating the depth and effectiveness of…

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  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
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