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December 6, 2012
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  Financial Focus 
 
  • Some companies borrow to pay for sought-after dividends
    Shareholders are pushing companies to issue dividends, or even special dividends, before 2012 closes because of concern that Washington will increase taxes on dividends to avert the "fiscal cliff." And some companies are even taking on debt to make the payments. MarketWatch (12/5) LinkedInFacebookTwitterEmail this Story
2012 Edition: U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure: Formerly Accounting Trends & Techniques, this new edition is fully updated for recent authoritative pronouncements with hundreds of examples of virtually every required disclosure, across 100+ industries, to deliver the content you need. > Order Now
  A&A Report 
  • SEC examines how companies account for virtual goods
    Consumers bought about $2.3 billion in virtual goods last year and the Securities and Exchange Commission wants to know more about how companies account for these sales. "The sale of a virtual good represents a service, not the sale of an actual good," Brad Skinner, senior assistant chief accountant at the SEC's Division of Corporation Finance, said at an AICPA conference this week. The Wall Street Journal/CFO Journal (tiered subscription model) (12/5) LinkedInFacebookTwitterEmail this Story
Pat Croce Reveals His Insights for Acting on Your Passion
If you're ready to "get your butt off the couch and get into the game of life," it's time to get inspired by this successful entrepreneur and leadership expert. Read the featured article.
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  Tax Spotlight 
  • Complying with the new group health plan rules
    The Patient Protection and Affordable Care Act made many changes to the rules for group health plans, and over the past year, the Internal Revenue Service has issued guidance clarifying those rules. This article looks at the new rules, including Form W-2 reporting on group health plan coverage, how to determine who is a full-time employee, and the maximum 90-day waiting period, and discusses how to comply with the new guidance. The Tax Adviser (12/2012) LinkedInFacebookTwitterEmail this Story
  Policy & Regulatory 

  • Other News
  Leadership & Trends 
  • 9 ways employers can keep the best talent
    Promoting from within, providing stimulating work and linking employee work to bottom-line success are all ways that companies can hang onto the best talent, Samuel Bacharach writes. "Employees won't stay because of the size of the paycheck. They'll stay because they feel they are recognized, engaged, challenged, and part of a team," he writes. Inc. online (free registration) (12/5) LinkedInFacebookTwitterEmail this Story
  • Other News
  AICPA News 
  • Technical questions and answers issued regarding audits of group financial statements
    Twenty-three Technical Questions and Answers have been included in new TIS section 8800, "Audits of Group Financial Statements and Work of Others" (AICPA, Technical Practice Aids), to provide nonauthoritative guidance regarding the implementation of AU-C section 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors) (AICPA, Professional Standards). The TPAs are based on the questions and answers included in the Audit Risk Alert "Understanding the Responsibilities of Auditors for Audits of Group Financial Statements -- 2012." LinkedInFacebookTwitterEmail this Story
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The American Institute of Certified Public Accountants is the world’s largest association representing the accounting profession, with nearly 386,000 members in 128 countries and a 125 year heritage of serving the public interest. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination and offers specialty credentials for CPAs who concentrate on personal financial planning; fraud and forensics; business valuation; and information technology. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation to elevate management accounting globally.

 
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