The Ohio CPA Journal back issues from January 2000:
It's Time for Every CPA to Think "International".(certified public accountant)(Brief Article)
Jan 01, 2000 ... Imagine by this time, everyone is tired of hearing about 2000 marking the beginning of some mystical new era. We all know that's not yet proven to be true, but the turn of the century does represent a great opportunity for every CPA to think about our profession and the opportunities ...
The Euro: Ready or Not, It's Here!
Jan 01, 2000; ... The euro has arrived! Or has it? What exactly is a euro? And where did it come from? While almost everyone is familiar with the problems associated with the year 2000, the euro has received much less attention. Ironically, the euro affects business much more profoundly. Businesses are ...
Advising Your Clients on ISO Compliance.(International Organization for Standardization)
Jan 01, 2000; ... Companies venturing into the highly competitive international markets need to utilize every competitive advantage if they wish to be successful. Today's free-market economies increasingly encourage diverse sources of supply and provide opportunities for expanding markets. On the technology ...
Go Global: Join the International Business Section.(accounting)
Jan 01, 2000; ... If you have an interest in international business, clients who already work in foreign markets or may want to explore that possibility, then you should consider joining The Ohio Society's International Business Section. In its first two years, the International Business Section ...
Foreign Sales Corporations and their Associated Opportunities.
Jan 01, 2000; ... Two years ago when approached about an engagement which also involved working with the corporation's FSC my first thought was "What is an FSC?" Over the course of the last two years, I have become familiar enough with the basics of Foreign Sales Corporations (FSC) to recognize an ...
Are You Ready to Export?
Jan 01, 2000; ... Be prepared. It's an age-old motto. So me of us may have learned it during childhood experiences with scouting organizations. Others may have learned its importance as we set out to conquer the world as young adults. No matter when we learned it, it's a simple phrase that contains great ...
U.S. Chamber of Commerce Helps Businesses Compete in the Global Marketplace.(Brief Article)
Jan 01, 2000; ... If you have clients who are already serving foreign markets or are thinking about expanding internationally, the International Division of the U.S. Chamber of Commerce is building a resource that could help you serve your clients more effectively. The International Division represents ...
An Analysis of: Two Vision Statements on International Accounting Standard Setting.
Jan 01, 2000; ... This article provides an analysis of the contents of two new vision statements concerning the framework and process of international accounting standard setting. The two statements call for significant changes, but represent opposing viewpoints, from the FASB and the IASC Strategy Working ...
G4+1 Recommendation for Business Combinations.(Brief Article)
Jan 01, 2000; ... G4+1 has issued a Position Paper which recommends that all business combinations be accounted for by the purchase method. The G4+1 is a group of standard-setters which includes representatives from accounting standard boards of Australia, Canada, New Zealand, the United Kingdom and the ...
Global Competition: The New Challenge for Management Accountants.
Jan 01, 2000; ... Global competition is the driving force behind the expansion of organizations into markets beyond their own geographical boundaries. In making these moves, firms must be willing to locate in other countries, or at least conduct business with suppliers and buyers outside their country of ...
Implications of Culture on the Development of Control Systems.(Brief Article)
Jan 01, 2000; ... As business continues to expand internationally, management is faced with the challenge and responsibility to motivate managers and control international operations in a global setting. Accountants assume a key role in the development, measurement, and implementation processes associated ...
Meeting at the Crossroads: The AICPA Vision Project and Me.
Jan 01, 2000; ... In August 1999, at the age of 37, I received a Master of Accountancy (MAcc) from Wright State University (WSU) and started the most recent phase of my professional life at the office of a Big 5 firm in Dayton, Ohio. Until last year, I worked in engineering and sales management for a Big 3 ...
Find it on the 'Net.(Internet)
Jan 01, 2000; ... Have you ever attempted an Internet search using one of the more popular search engines and gave up when you encountered just too many sites? While preparing for this column, I evaluated a number of search engines by searching on the string "CPA Legislation." While several search engines ...
Care Needed in Reading FASB Statements.(Financial Accounting Standards Board)
Jan 01, 2000; ... The Financial Accounting Standards Board (FASB) has a difficult task to perform in issuing technical pronouncements in complex areas. The resulting FASB standards are often lengthy and extremely technical. Given their complexity, it is not surprising that errors and omissions sometimes ...
Representation and Warranties--When Due Diligence Fails.
Jan 01, 2000; ... What happens after your best efforts at due diligence fail to bring to light a serious flaw or misrepresentation hiding in a purchase or merger transaction? Consider the purchaser of a company who found himself suing the seller for breach of warranty regarding the stated true ...
Introduction of Euro Benefits U.S. Businesses.
Jan 01, 2000; ... The introduction of the euro is a historic event! For the first time since the Roman Empire, a good part of Europe will have the same currency. The euro will also have the unusual quality of not being issued by a sovereign government. The goal is to create greater economic and ...
Conversion to Euro is Sure to be Costly.(Brief Article)
Jan 01, 2000; ... There is no question that the euro will create economic power and stability for Europe. I see a number of strong benefits to the creation of a single currency for the European Union. However, there will be problems along the way and a significant cost to achieve this new monetary system ....
GASB Finally Issues New Governmental Reporting Model Statement, but the Controversy Continues!(Government Accounting Standards Board)
Jan 01, 2000; ... Anew governmental financial reporting model has been on the Governmental Accounting Standards Board (GASB) agenda since its inception in 1984. The old fund based model has long been criticized for falling short of user needs and being inferior to the private sector model. ...