Journal of Accountancy

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Articles in April, 2005 issue of Journal of Accountancy

• With integrity and fairness: an interview with Mark W. Everson, Commissioner of Internal Revenue.(Interview)
  by Pickard, Geoff
• Does bankruptcy terminate S corp status?
  by Reichert, Charles J.
• No longer an "option": FASB mandates how companies should account for share-based compensation.
  by Eaton, Tim V.; Prucyk, Brian R.
• Buy-sell agreements.(revaluing the stock for estate tax purposes)
  by Schnee, Edward J.
• Build customized bond portfolios: take your registered investment advisory practice to the next level.
  by Zimmerman, Stuart
• Will they throw eggs? How to speak with professionalism and pizzazz.
  by Watkins, Kelly J.
• Maximize tax benefits under IRC section 165: CPAs often overlook the deductibility of investment theft losses.
  by Siegel, Bart H.
• Is your retirement plan really safe? Protect your clients' assets from creditors.
  by Altieri, Mark P.; Naegele, Richard A.
• The importance of a valid disclaimer: failure to execute a disclaimer can be a costly mistake.(from The Tax Adviser)
  by Laffie, Lesli S.
• XBRL: a multitalented tool: XBRL can save time and money and facilitate information analysis.(extensible business reporting language)
  by Cunningham, Colleen Sayther
• Peer review is stronger and better now: the AICPA peer review board has enhanced the standards.
  by Beddow, Dean; Jentho, David
• Mass mailings made simple: this do-it-yourself job can save an office a great deal of money.
  by Anderson, Bonnie Brinton; Opyra, Larysa V.; Romney, Marshall B.