Journal of Accountancy-January 2012
Setelah sempat nyasar cukup lama di Fakultas Tehnik Industri UII karena salah kirim, journal of Accountancy edisi Januari 2011 hadir kembali di perpustakaan FE-UII. Bertema “NEW HORIZON” jurnal langganan perpustakaan dengan volume 213 issue 1 membahas tentang sistem pajak dan sistem baru pengakuan pendapatan (recognizing revenue). Lebih lengkap deskripsi sbb:
Tax Relief and Health Care Acts Shape 2011 Returns
by Paul Bonner
Keep on top of this tax filing season’s changes in tax law and practice and procedure. Plus: A tear-out card with a handy collection of important numbers for individual returns to keep at your fingertips during tax season.
A New System for.Recognizing Revenue
by Matthew G. Lamoreaux
Learn how FASB and the IASB’s revised exposure draft would streamline accounting for revenue across industries.
PRACTICE MANAGEMENT / BUSINESS & INDUSTRY
Board of Education: CPA Firms, Businesses Can Profit From Clients’ Advice
by Jeff Drew
Looking to improve your firm or company’s operations, strengthen ties with your customers and generate more business? Client advisory boards can provide invaluable feedback, not to mention a significant source of fresh revenue. This article shows you how to organize, run and profit from a client advisory board.
PRACTICE MANAGEMENT Bridging Compensation Gaps in a Merger
by Joel Sinkin and Chris Frederiksen, CPA
CPA firms looking to merge must clear many hurdles. One of the trickiest can be reconciling differences in pay and benefits packages between merging firms. This article features two case studies showing how to handle these situations.
FINANCIAL REPORTING One Size Does Not Fit All
by Judith A. Kamnikar, CPA; Edward G. Kamnikar, CPA; and Ashley Burrowes
After more than a year of study, a blue-ribbon panel has called for an autonomous standard setter for private companies. A proposal on the table at the Financial Accounting Foundation falls short of that approach and would instead create an improvement council whose work would be subject to FASB approval. This article briefly outlines the history of the issue and takes a glimpse at tiered GAAP models proposed outside the U.S.