JoA dan majalah Fortune

Journal of Accountancy edisi November dan Majalah Fortune edisi akhir tahun telah hadir di perpustakaan.

JOURNAL OF ACCOUNTANCY – NOVEMBER 2011

JOURNAL OF ACCOUNTANCY – NOVEMBER 2011

Moving the Needle by Kim Nilsen Get to know Greg Anton, the AICPAs 99th chairman, in this Q&A about priorities for the coming year, including the Institute’s 125th anniversary celebration, private company financial reporting and the rollout next year of the Chartered Global Man­agement Accountant designation.

BUSINESS VALUATION Valuing Contingent Consideration: Challenges and Solutions ++ Introduction by Mark L. Zyla . There has been much debate and diver­gence about how to measure contingent consideration, but guidance from FASB has provided clarification on the inter­pretation of ASC Topic 805, Business Combinations (formerly FASB Statement no. 141(R)). Leaders from the valuation community discuss the controversy and the complexities of valuing these types of measurements.

BUSINESS & INDUSTRY / INTERNATIONAL. ++ Business Basics in Brazil by  Gary James. Brazil is now the world’s seventh-largest economic power. The business opportu­nities it offers are substantial, but so are the challenges. Here’s a guide to the key factors to consider for companies that want to invest or set up operations in this dynamic market.

FRAUD ++ What’s Your Fraud IQ? by Dawn Taylor and Andi McNeal, CPA  Do you know how to prevent fraud? Test your basic understanding of ways to protect personal and corporate infor­mation.

TECHNOLOGY ++ Technology 2012 Preview: Part 1 by Jeff  Drew ++ With the new year rapidly approaching, the JofA gathered some of the accounting industry’s top technology gurus to dis­cuss tech trends heading into 2012. In the first of a two-part series, read ex­cerpts of their analysis of mobile tech­nologies and cloud computing.

NONPROFIT ORGANIZATIONS ++ Tax-Exempt Hospitals and New Reporting Requirements by Jean T. Wells, CPA, J.D., and Gwendolyn McFadden, CPA, J.D.  Help tax-exempt hospitals meet their new reporting requirements under the Patient Protection and Affordable Care Act of 2010 and Schedule H of Form 990, Return of Organization Exempt.

TAX ++ Charitable Contributions of Conservation Easements by C. Andrew Lafond, CPA, DBA, and Jeffrey J. Schrader, CPA Know the rules for deductions for qualified conservation contributions of property.

 

FORTUNE – SPECIAL ISSUE

DECEMBER 26, 2011 1 VOLUME 164 NUMBER 10

INVESTOR'S GUIDE 2012 & INVESTING IN ASIA 2012

INVESTOR’S GUIDE 2012 & INVESTING IN ASIA 2012

  • WHEREDO I PUTMYMONEYNOW? Our man’s solution to markets in turmoil: Stick with simple and boring. BYALLAN SLOAN
  • EXPERTROUNDTABLE Five of the worlds top money managers share their best advice.
  • TEN BESTSTOCKS FOR 2012 Reliability and income matter more than ever. BYJON BIRGER
  • A  HEDGEFUND GENIUSGOES RETAIL Cliff Asness believes he has a better wayfor regularfolks to invest. BYSHAWNTULLY
  • NEW GLOBAL HOTSPOTS FOR INVESTORS Emerging markets can present investing opportunities. BYRICHARD MCGILLMURPHY
  • MUTUAL FUND ALL-STARS Meetfive who won big. Here’s how they did it and what they like now. BY SCOTT CENOROWSKI
  • WEALTH ADVISER Beware of amped-up ETFs—they may not workthe wayyou expect. BYJANICEREVELL
  • NEW GURU ON THE BLOCK Tough love from Ramit Sethi, Gen Y’s favorite personal finance adviser. BYMINAKIMES
  • WHAT’S NEXT FORWALL STREET? To thrive again, the big firms must first change in painful ways. BYGEOFFCOLVIN
  • THE TRIUMPH OF BLACKSTONE The soaring private equity giant has become more than a one-man show. BYKATIEBENNER
  • THE BEST AND WORSTOF WALL STREET A look back at the highs and lows of the past year in the financial markets.


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