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Journal of Accountancy articles

475 total articles

A monthly publication of the American Institute of Certified Public Accountants focusing on the latest news and developments related to the field of accounting, and written for CPAs and other accounting professionals.

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Recently added articles from Journal of Accountancy:

FDIC-insured banks and savings institutions reported an aggregate net loss of $3.7 billion in the second quarter of 2009, an $8.5 billion negative swing from the $4.8 billion profit insured institutions earned in the second quarter of 2008.

Nov 01, 2009 ... FDIC-insured banks and savings institutions reported an aggregate net loss of $3.7 billion in the second quarter of 2009, an $8.5 billion negative swing from the $4.8 billion profit insured institutions earned in the second quarter of 2008. The regulator also reported a sharp increase ...

Preparing for the next opportunity: new AICPA chairman says the CPA profession should seize opportunities created by emerging trends.(certified public accountants)

Nov 01, 2009; ... [ILLUSTRATION OMITTED] Robert R. Harris takes a large view of the profession. He believes the economic crisis, global convergence of standards, a worldwide concern about the depletion of nonrenewable natural resources, and generational changes all present unprecedented ...

Windows 7: is it right for you? Carefully assess your needs, application compatibility and the upgrade process.(Product/service evaluation)

Nov 01, 2009; ... [ILLUSTRATION OMITTED] Windows 7, the newest version of Microsoft's desktop operating system, comes with numerous functional improvements over its widely used predecessors, Vista and XP. Some of these enhancements--such as more powerful hard drive search and data encryption ...

Auditing at the speed of change: KPMG's chief audit partner talks about the financial crisis and careers within the firm.(head of audit for KPMG International and U.S. vice chair of audit for KPMG LLP, Henry Keizer )(Interview)

Nov 01, 2009; ... Henry Keizer is the global head of audit for KPMG International and U.S. vice chair of audit for KPMG LLP. He also is a member of the AICPA board of directors. He spoke with JofA Publisher and Editor-in-Chief Joanne Fiore following the AICPA's board of directors meeting in August and in a ...

Balancing governmental budgets: under GASB 54.(Government Accounting Standards Board)

Nov 01, 2009; ... Fund balance is an important measure that represents the difference between a fund's assets and liabilities. The overall objective of fund balance reporting is to isolate that portion of fund balance that is unavailable to support the following period's budget. Because ...