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:

journal of Accountancy

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.

FINANCIAL REPORTING

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.

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