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November 2019 Issue

Home /Magazine/November 2019 Issue
Featured

Regarding CPA Exam Performance and the Accounting Curriculum

Letter to the Editor

By  Jeffry Haber, PhD, CPA, Stephen E. Rau, PhD and Brian M. Nagle, PhD, CPA (Inactive)

December 2019 0

I recognize that the article “CPA Exam Performance” (Stephen E. Rau, Brian M. Nagle, and K. Bryan Menk, September 2019, http://bit.ly/2NhwIvq) focused on the difference between…

Featured

CPAJ News Briefs

PCAOB, IASB, FASB News

By  Thomson Reuters Checkpoint

December 2019 0

PCAOB News Initial Observations of Critical Audit Matters Auditors of large public companies this year have begun including critical audit matters (CAM) in their audit…

Featured

Identity Theft and Taxpayer First Act Resources

By  Susan B. Anders, PhD, CPA/CGMA

December 2019 0

The IRS appears to be making inroads in addressing tax-related identity theft, although the crime continues to feature prominently on its annual Dirty Dozen list…

Featured

Ten Technology Predictions for the Next Decade

By  Jason L. Ackerman, CPA, CFP, CGMA

December 2019 0

As the 2020s approach, it is time for the profession to look to the coming developments for accounting software and technology over the next 10…

4 Things Every CPA Should Know about New York’s New Cybersecurity Requirements Featured

How to Create an Incident Response Plan

By  Steven Wertheim

December 2019 0

The previous installment of this column discussed what to do when a cyberattack inevitably occurs, including how to react if a client's organization (or a…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

December 2019 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…

Featured

How to Determine a Discount for Lack of Marketability

Introducing the Predictive Illiquidity Process

By  Brian K. Pearson, CPA/ABV/CFF/PFS, ASA

December 2019 0

In Brief Many privately held companies treat their stock as if they were public companies, but such stock is less liquid than if it were…

Featured

New York City Tax Treatment of Deemed Repatriation Income, FDII, and GILTI

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Jessie Hu, JD

December 2019 0

On September 2, 2019, the New York City Department of Finance released Finance Memorandum 18-9, New York City Tax Treatment of Foreign-Derived Intangible Income Deduction, Global…

Featured

The Unsustainability of the Current U.S. Fiscal Path

Making the Case for Pragmatic Reforms

By  William M. VanDenburgh, PhD, Philip J. Harmelink, PhD, CPA and Roxane DeLaurell, JD, LLM, PhD

December 2019 0

In Brief The U.S. federal government's own financial reporting paints a picture of an “unsustainable fiscal path.” The projections from the Treasury Department and Government…

Featured

Sales Allocation Methods

Cost of Performance vs. Market-Based Sourcing

By  Kenneth Laks, CPA, MST

December 2019 0

Companies that need to allocate their income or loss among the various states they do business in, whether they perform services or sell or license…

Featured

The Application of Business Valuation Services in Financial Reporting, Tax Compliance, and Litigation

By  Frank Kiepura, CPA/ABV

December 2019 0

In Brief As CPAs continue to expand into providing financial and other advisory services, one area of interest is business valuation services. The author explains…

Featured

Getting Taxpayers’ Consent to Disclose or Use Tax Return Information under IRC Section 7216

By  Caroline Rule, JD

December 2019 0

Under Internal Revenue Code (IRC) section 7216 and its concomitant regulations, a tax preparer must obtain the consent of a taxpayer before disclosing or using…

Featured

Using Online Calculators to Choose between Traditional and Roth IRAs

By  Timothy Manuel, PhD and Joshua Herbold, PhD, CPA

December 2019 0

In Brief Deciding whether a traditional individual retirement account (IRA) or a Roth IRA is the better investment vehicle can be a more complex choice…

Featured

Providing Services to the Marijuana Industry

By  Wei-Chih Chiang, DBA, CPA, Jianjun Du, PhD and David Summers, PhD

November 2019 0

As of October 21, 33 states and the District of Columbia have allowed the use of medical marijuana. In addition, recreational marijuana is legalized in…

Featured

The Challenge of Accounting for Goodwill

Impact of a Possible Return to Amortization

By  Luis Betancourt, PhD, CPA and James H. Irving, PhD, CPA

November 2019 0

Determining how to account for the goodwill found in business combinations has been a hotly debated topic for decades. Standards setters have promulgated numerous different…

November 2019 Issue

Tax Software Prices

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

November 2019 0

The prices listed below are based on information found on the providers’ and/or reviewers’ websites in October 2019. They have not been independently reviewed or…

Featured

The Best Tax Software 2019

Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

November 2019 0

In Brief New York tax practitioners encountered several challenges during the 2019 tax season, most notably with obtaining assistance from IRS and Department of Tax…

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Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












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