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  Online Issues > May 2008 > In This Issue


 

IN THIS ISSUE
 

AUDITING

News Digest: Auditing

Checklist: Obtaining Quality Employee Benefit Plan Audit Services—The Request for Proposal

A Global Standard for Professional Ethics

BUSINESS & INDUSTRY

Checklist: Obtaining Quality Employee Benefit Plan Audit Services—The Request for Proposal

Post-Transaction Adjustments

EMPLOYEE BENEFITS

Checklist: Obtaining Quality Employee Benefit Plan Audit Services—The Request for Proposal

Now’s the Time to Comply With NQDC Regs

ETHICS

A Global Standard for Professional Ethics

FINANCIAL REPORTING

News Digest: Banking

News Digest: Financial Reporting

News Digest: Government

News Digest: XBRL

In My Opinion: Fair Value Accounting: Both Sides Make Good Points

In My Opinion: Fair Value Accounting: The Capital Markets’ Needs Will Be Served

In My Opinion: Fair Value Accounting: The Need for Reliability in Accounting

Framing the Future: A First Look at FASB’s GAAP Codification

Securitized Profits: Understanding Gain on Sale Accounting

FINANCIAL SERVICES

News Digest: Banking

FRAUD

News Digest: Fraud

GENERAL INTEREST

Top Line

Lending a Hand: SBA, AICPA Partner to Help Small Businesses

Last Word

GOVERNMENT

News Digest: Government

INTERNATIONAL

News Digest: International

International Issues: Interest Capitalization: One Small Step Toward Convergence

Adopting IFRS: One Nation’s Experience

PROFESSIONAL ISSUES

In My Opinion: Fair Value Accounting: Both Sides Make Good Points

In My Opinion: Fair Value Accounting: The Capital Markets’ Needs Will Be Served

In My Opinion: Fair Value Accounting: The Need for Reliability in Accounting

Framing the Future: A First Look at FASB’s GAAP Codification

Diversity Dialogue: Taking a Systemic Approach

SMALL BUSINESS

Lending a Hand: SBA, AICPA Partner to Help Small Businesses

TAX

Post-Transaction Adjustments

Now’s the Time to Comply With NQDC Regs

Tax Practice Corner: When "Happily Ever After" Ends—Get It in Writing

Tax Case: Income and Deductions, Theft Loss

Tax Case: S Corporations, Distributions

Tax Case: Rulemaking Authority

Tax Case: Gifts and Estates

Tax Case: Charitable Trusts

Line Items: Safe Harbor for Home Swaps

Line Items: All Bundled Up

Line Items: Check Your Parachute

Line Items: The Liechtenstein Connection

From The Tax Adviser: A Healthy Deduction for 2% Shareholders

TECHNICAL

News Digest: Auditing

News Digest: Financial Reporting

News Digest: Government

News Digest: International

Framing the Future: A First Look at FASB’s GAAP Codification

TECHNOLOGY

News Digest: XBRL

Smart Stops on the Web

Technology Q&A

©2008 AICPA