The Ohio CPA Journal back issues from October 1998:
Do you trust the Web? (World Wide Web)(Cover Story)
Oct 01, 1998; ... Have you made a purchase over the Internet yet? Or booked an airline flight? Maybe rented a car? Chances are if you haven't, it's because of security reasons. Statistics show that many consumers aren't conducting on-line transactions because of the perceived risks involved in divulging their ...
Ohio's CPA Education Assistance Program.
Oct 01, 1998; ... The CPA Education Assistance Program was created as part of Ohio's law requiring 150 semester hours of higher education for candidates to sit for the CPA examination after January 1, 2000 (Ohio Revised Code Sec. 4701.26). The program provides scholarships to minority students and to other ...
The new Brokers and Dealers in Securities Guide: practical implementation issues.
Oct 01, 1998; ... In April 1997, the American Institute of Certified Public Accountants (AICPA) issued a new audit and accounting guide, entitled Brokers and Dealers in Securities (1997 Guide), which supersedes the previous audit and accounting guide, entitled Audits of Brokers and Dealers in Securities. The ...
Educational benefits under the Taxpayer Relief Act of 1997.
Oct 01, 1998; ... The Taxpayer Relief Act of 1997 added significant tax incentives to the Internal Revenue Code (IRC) to encourage and lessen the out-of-pocket costs of educational pursuits. Among these incentives are the new Hope Scholarship and Lifetime Learning Credits, education individual retirement ...
More public accounting firm mergers: what will the impact be?
Oct 01, 1998; ... Recently, the Justice Department and all necessary international regulatory bodies cleared the way for Coopers & Lybrand and Price Waterhouse to consummate their merger creating the world's largest accounting and consulting firm: PricewaterhouseCoopers. Concern that antitrust considerations ...
Measuring intellectual capital: the real value of companies.
Oct 01, 1998; ... Intellectual capital is intellectual material - knowledge, information, intellectual property, experience - that can be put to use to create wealth. It's collective brainpower. Find it and exploit it to win."- Thomas A. Stewart, author of "Intellectual Capital, The New Wealth of ...
Accounting for goodwill revisited.
Oct 01, 1998; ... Goodwill Determined to be an AssetThe Board has tentatively concluded that purchased goodwill meets the definition of an asset in accordance with SFAC No. 6, Elements of Financial Statements. Additionally, purchased goodwill meets the requirements specified in SFAC No. 5, ...