Journal of Accountancy edisi Februari 2012
Selesai proses jurnal asing edisi februari 2012 langganan perpustakaan FE-UII, Journal of Accountancy dengan headline “CLOUD COVER” berisi diskusi tentang keuntungan dan tantangan dalam sistem komputer awan (Cloud Computing).
Heads in the Cloud: Part 1 by Jeff Drew
Cloud computing offers unprecedented opportunities for CPAs, but there are undeniable risks as well. To shed some light on a sometimes murky subject, the JofA gathered five CPAs with cloud experience to share what they’ve learned about what to do—and what not to do—in the cloud.
PRACTICE MANAGEMENT Pricing, Billing and Collecting Fees by Edward Mendlowitz, CPA/ABV/PFS/CFF
CPA firms consistently provide business clients with advice that generates more revenue, bolsters cash flow and boosts the bottom line. Many CPA firms, however, could use some advice in strengthening their business practices, especially in the areas of setting fees, delivering invoices and collecting payment. This article shows firms how to optimize their processes in all three phases.
FINANCIAL REPORTING / INTERNATIONAL Three Common Currency-Adjustment Pitfalls by Scott L. Spencer, CPA, and Glenn E. Richards, CPA
As U.S. companies increase their presence in foreign countries, properly accounting for foreign currencies is more important than ever. Learn how to avoid three frequent mistakes that companies make with regard to foreign-currency reporting.
FRAUD What’s Your Fraud IQ? by Dawn Taylor and Andi McNeal, CPA
How well do you know the U.S. law that prohibits American citizens and organizations from paying, or offering to pay, foreign government officials to obtain or ‘retain business? Test your knowledge of the Foreign Corrupt Practices Act.
TAX / PERSONAL FINANCIAL PLANNING When a Client Leaves or Loses a Job by Michael J. Aloi
Clients may be out of a job, but that doesn’t mean they are out of financial options.
TAX Restricted Stock Awards and Taxes: What Employees and Employers Should Know by Steven T. Petra, CPA, Ph.D., and Nina T. Dorata, CPA, Ph.D.
This growing form of stock-based compensation requires careful analysis of the potential benefits and risks.