JoA dan majalah Fortune

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



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.



DECEMBER 26, 2011 1 VOLUME 164 NUMBER 10



  • 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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