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AICPA Insights

Help disaster survivors -- not scam artists
Planning, valuation could have saved Franklin’s heirs $20mil
Do you know these three tax client types?
Are you ‘more dumber’ than your smartphone?
Hurricane preparedness: Better to be safe than sorry
School’s in: Inspiring the next generation of CPAs
Don’t risk it: Get familiar with investment strategy
What college football can teach you about project management
Get your groove back: 4 tips to ramp up for fall busy season
The secret about change almost no one knows

Journal Of Accountancy News
Latest News from Journal Of Accountancy

Investors trust auditors, but confidence in U.S. markets drops
Investors continue to show a high degree of confidence that public company auditors are looking out for them, according to a new survey.
IRS extends deadlines in N.C. counties affected by Hurricane Florence
The IRS announced that it is extending tax deadlines starting Sept. 7, 2018, until Jan. 31, 2019, for eight counties in North Carolina.
How cybercriminals prey on victims of natural disasters
Natural disasters such as Hurricane Florence provide cybercriminals with an opportunity to cause further misery for victims and businesses that already are under siege.
IRS issues proposed regs. for GILTI inclusions
The IRS issued proposed regulations implementing Sec. 951A’s global intangible low-taxed income provision, which requires a US shareholder of a controlled foreign corporation to include this income in the shareholder’s gross income.
FinREC issues working draft on multiemployer benefit plans
The AICPA Financial Reporting Executive Committee (FinREC) issued a working draft of a proposed chapter on multiemployer benefit plans and illustrative financial statements, which will be added to the AICPA Audit and Accounting Guide Employee Benefit Plans.
States’ deregulatory push threatens CPA licensure
The CPA profession organizes resistance to legislative proposals that would reduce state licensing requirements.
U.S. economic enthusiasm remains high
Tariffs, rising interest rates, and difficulty finding workers are not enough to slow projected growth, according to a survey of finance decision-makers.
Launch of CPA Exam in Europe provides convenience for candidates
Beginning next month, CPA candidates in Europe will no longer have to undertake intercontinental travel to sit for the CPA Exam.
GASB clarifies majority equity interest reporting rules
Clarifying guidance issued by GASB explains that state and local governments are required to consider the definition of an acquisition in their accounting for majority equity interest in an organization.
FASB simplifies accounting for cloud computing service costs
FASB issued new rules that are designed to reduce complexity for the accounting for costs of implementing a cloud computing service arrangement.
12 US cities where accountants draw higher pay
Two new salary guides show higher pay benchmarks for accountants in several locations in California and the Northeast.
Deemed personal exemption amount introduced for various tax benefits
The IRS issued guidance on how it intends to interpret the exemption amount in tax years 2018 through 2025 in determining who is a qualifying relative for purposes of the various Code provisions that refer to the definition of a dependent in Sec. 152.
FASB takes big steps on disclosure effectiveness
FASB’s ongoing efforts to improve the effectiveness of disclosures in the notes to financial statements led to multiple changes announced by the board.
Updated guidance highlights key changes in the auditor’s report
The PCAOB has issued updated staff guidance to assist practitioners as they implement the board’s new auditor’s reporting model.
Technology issues to consider in lease accounting
Preparers may want to consider technological tools that can help with the accounting and the administration of leases.

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