MARC details
000 -LEADER |
fixed length control field |
02727nam a2200193Ia 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
NULRC |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20250730145848.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
250730s9999 xx 000 0 und d |
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
International Standard Serial Number |
0021-8448 |
245 #0 - TITLE STATEMENT |
Title |
Journal of Accountancy : |
Remainder of title |
A publication of the American Institute of CPAs |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Durham, North Carolina : |
Name of publisher, distributor, etc. |
American Institute of Certified Public Accountants, Inc., |
Date of publication, distribution, etc. |
2018 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
84 pages : |
Other physical details |
color illustrations ; |
Dimensions |
27 cm. |
490 ## - SERIES STATEMENT |
Volume/sequential designation |
Journal of Accountancy : A publication of the American Institute of CPAs, Volume 226, Issue 3, September 2018. |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc. note |
Includes bibliographical references and index. |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Mitigating risk related to tax reform -- How TIGTA stymied an IRS impersonation scam -- Checking risk oversight can inform audits -- Women's initiatives: A step-by-step plan -- 2018 tax software survey -- Vacation home rentals and the TCJA -- Technology Q&A. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
[Article Title : Mitigating risk related to tax reform / Deborah K. Rood, p. 14-17] Abstract : While tax planning opportunities associated with the law may be a windfall to a CPA firm's bottom line, vulnerability to professional liability claims exists.;[Article Title : How TIGTA stymied an IRS impersonation scam / Drew Adamek, p. 18-23] Abstract : New technologies aided a massive phone scam, but investigators turned the tables on scheme, which allegedly caused hundreds of millions of dollars' in taxpayer losses.;[Article Title : Checking risk oversight can inform audits / Mark Beasley, p. 26-33] Abstract : A strong or weak commitment to addressing enterprisewide risks may be an indicator of management's focus on financial reporting risks.;[Article Title : Women's initiatives: A step-by-step plan / Yasmine El-Ramly and Anita Dennis, p. 37-42] Abstract : A 3-year pilot program developed by the AICPA women's initiatives executive committee highlights successful firm strategies for empowering women.;[Article Title : 2018 tax software survey / Paul Bonner, p. 44-51] Abstract : To get through the rigors of tax season, CPAs depend on their tax preparation software.;[Article Title : Vacation home rentals and the TCJA / Conor Gilson, John Mckinley, and Matthew Geiszler, p. 54-57] Abstract : The law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-98, may have unforeseen indirect consequences for taxpayers with dwellings used for both short-term rental and personal purposes often referred to as mixed-use vacation homes.;[Article Title : Technology Q&A / J. Carlton Collins, p. 74-80] Abstract : This month's column answers questions about Excel headers, footers, and gridlines; file-naming strategies; and deleting online accounts. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
ACCOUNTING |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Library of Congress Classification |
Koha item type |
Serials |