Vol. 176 Nbr. 2, August 1993

Index

• AICPA announces major initiative to strengthen financial reporting and further tort reform prospects.
• How small business fared in 1992.
• New statements on loan impairment and accounting for debt and equity securities.
• Business trends: 12-month moving averages of leading business indicators.
• ED released on reporting for not-for-profit organizations.
• GASB issues ED on escheat property.
• Health care reform plans to affect small business.
• How much does federal government paperwork cost?
• Small business presidential priorities.
• IMA names new president.
• SEC selects 1993 accounting fellows.
• Small business and health care.
• Court dismisses massive tax-shelter fraud case.
• Court revises opinion on fiduciary duties.
• Court rules Bily decision is retroactive.
• IRS Commissioner's agenda outlined at tax division meeting.
• Latest statistics show audit rates flat.
• Midsized manufacturers rate ITC top tax benefit.
• Offers in compromise, installment agreements rapidly increasing, says IRS.
• Supreme Court: using unmortgaged property to fund pension plan triggers excise tax.
• Investment fees paid by trust not subject to 2% floor.
• Travel expenses revisited.
• Clinton aims at earnings stripping.
• Unreimbursed expenses of partners.
• Bankruptcy planning.
• Tapping capital for small companies.
• The SEC's expanded role in small business capital formation.
• Family business succession planning.
• Answers to small business questions on international opportunities.
• Can small business consulting be profitable?
• How small CPA firms manage their cash.
• Evaluating pension benefits in divorce.
• CAS applicability, coverage and disclosure.
• Reforming accounting education.
• The mighty mouse: enhancing spreadsheet productivity.
• The long or short of it.
• An update on sole practitioners.
• The future of practice-monitoring programs.