Journal of Accountancy

Issue Number

Latest documents

• Cafeteria plan compliance: The choices for employees can be many, but the recipes for employers are exact.
• Excel vs. Tableau: See your data differently; Tableau can't replace Microsoft's spreadsheet software, but it can help CPAs look at data in new ways.
• The IF function mastered.
• Why states need to enact MTC model statute in 2020.
• New FASB standard aims to simplify accounting for income taxes: The board also clarified the interactions among ASC Topics 321, 323, and 815.
• Adaptive learning self-study enabled in new CPE provider rules: The changes accommodate new educational methods.
• SEC proposes updating auditor independence rules: The change is based on SEC staff observations.
• Top business sectors for R&D credit.
• AICPA issues TQAs related to Sec. 163(j), GASB 84: The TQAs provide nonauthoritative guidance.
• Interest and opportunity.

Featured documents

• Practitioners should know about the marital deduction and how to use different types of trusts in estate planning.
• Robotic process automation for tax: Tax is in the vanguard of the Fourth Industrial Revolution.
• 5 best practices for intercompany accounting: applying standards across the enterprise can help multinationals meet finance, tax, and regulatory requirements, aiding in the prevention of costly problems.
• New laws bring much tougher data protections: The California Consumer Privacy Act and the EU's General Data Protection Regulation grant more rights to consumers and impose obligations on businesses.
• Revenue recognition: no time to wait: quick decision on transition may be needed for converged standard.
• Conservation easement tax donation update: strict compliance with regulations is essential to defend deduction.
• The last word: Jeanne Bonk, CPA, CGMA; executive vice president and CFO, San Diego Chargers.
• 2018 tax software survey.
• A pipeline for diversity: initiative spearheads profession wide effort to attract underrepresented minorities to accounting.
• Advising chronically or terminally ill clients: CPAs can help clients in frail health and their families with practical planning and sensitive understanding.