California CPA September 2002
Green Accounting
Environmental, social and sustainability reporting may prove that money does grow on trees–if you try to save them. Do nonfinancial reports offer transparency?
Deanna McCrary
Meet CalCPA Chair Nancy Wheeler-Chandler
CalCPA's new chair faces a tsunami of change, yet retains a Zen-like calm. Learn how she plans to lead the profession.
Jane Girard
Corporate Reform Bill, the Facts
The most significant corporate reform legislation since the 1930s was ushered in with the Sarbanes-Oxley Act of 2002.
To Recognize, or Not?
Earnings restatements don't always signal fraud. Often they indicate an evolved understanding of extremely complex revenue recognition guidance.
Curtiss Olsen
In the Ring: Rules vs. Principles
Accounting standards are under attack. Is it time to move from a rules-based to a principles-based system of standard setting? Two CPA auditors argue the merits.
Andrew M. Mintzer, CPA and Stuart H. Harden, CPA, CFE
Government Relations: Changes Loom
New reporting requirements and discipline standards.
Bruce C. Allen
Federal Tax: Spousal Joint Tenancies
Different rules apply to post-1976 and pre-1977 tenancies.
Stuart R. Josephs, CPA
Getting Down to Basics
Here are some fundamentals and resouces for advising clients on life insurance.
Leonard C. Wright, CPA/PFS
2002 Annual Report
Estate Planning: Intentionally Defective?
Estate planning with intentionally defective irrevocable trusts.
Laura Kauls, CPA and John Woodford, CPA
California Tax: File That Power of Attorney
And other ways to keep California tax practitoners busy.
Leonard W. Williams, CPA
