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January 2016 Issue

Home /Magazine/January 2016 Issue
Featured

ICYMI | Some New York Homeowners to Receive a Real Property Tax Credit

By  Mark H. Levin, CPA, MST

November 2017 0

At the end of an unusual extended session last year, the New York State Legislature enacted a provision that would provide certain homeowners with a…

Featured

ICYMI | Health Reimbursement Arrangements

By  Darlene Pulliam, PhD, CPA and David W. Clark, CPA

November 2017 0

The IRS’s ruling in Private Letter Ruling (PLR) 201528004 affords employers several key benefits that should be considered when establishing a retiree health reimbursement arrangement…

Featured

ICYMI | Supreme Court Rules that Two States May Not Tax the Same Income

By  Mark H. Levin, CPA, MST

October 2017 0

One of the issues that taxpayers face is accurately reporting their state income to the appropriate state taxing authorities and paying the correct amount of…

Featured

ICYMI | The Continuing Impact of the AJAC Project on IRS Enforced Collection Cases

By  Frank Agostino and Jairo G. Cano, JD

October 2017 0

In 1927, the Commissioner of Internal Revenue established a Special Advisory Committee that was intended to serve as a forum to facilitate settlement of cases…

News & Views

Tax & Accounting Update

FASB/SEC News

By  Thomson Reuters Checkpoint

January 2016 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

January 2016 Issue

Forté Capital’s Selected Statistics

By  CPAJ Staff

January 2016 0

Accounting & Auditing

The Continuing Evolution of Accounting Alternatives for Private Companies

Recognition of Identifiable Intangible Assets in a Business Combination

By  Cary D. Lange, PhD, CPA, James M. Fornaro, DPS, CPA, CMA, CFE and Peter D. Lucido, JD, LLM

January 2016 0

In Brief In 2014, FASB issued Accounting Standards Update 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination, a consensus…

Accounting & Auditing

The Tangle of Intangible Assets and Business Combinations

Related Standards: Past, Present, and Future

By  Sharon Finney, PhD, CPA and Kang Cheng, PhD

January 2016 0

In Brief Since January 2014, FASB has issued several significant pronouncements on business combinations and intangible assets; however, the interaction between the two remains complex,…

Guest Editorial

One CPA’s 30-Year Journey

A Path into and out of Public Accounting

By  Richard Kellner, CPA

January 2016 0

In my 30 years of being a CPA, I’ve gone from a family small business accounting practice to being a head of tax at a…

Publisher's Column

Is Sustainability the Future of the NYSSCPA?

By  Joanne S. Barry, CAE

January 2016 0

Ten years ago, if you were to ask American CPAs about corporate sustainability practices, your questions would most likely be met with blank stares, if…

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…

Columns

The ‘Reasonable Cause and Good Faith’ Defense to Penalties

Lessons from Hobby Loss Cases

By  Henry Stow Lovejoy, JD

January 2016 0

The gold standard for a “reasonable cause and good faith” defense to a tax penalty is reliance on advice from a professional tax advisor who…

News & Views

Five To-Dos for the Start of Tax Season

By  Mark Jaeger

January 2016 0

This tax year is shaping up to be another memorable one, given last-minute changes to the tax law, as well as the IRS’s efforts to…

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…

Columns

Equity Crowdfunding

The Good, the Bad, and the Potentially Ugly

By  Allan B. Afterman, PhD, CPA

January 2016 0

On October 30, 2015, the SEC issued final rules to implement Title III of the Jumpstart Our Business Startup (JOBS) Act, which amended the Securities…

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…

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…

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Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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