Editor's Note
What's going on in your firm these days? Are you thinking about
preparing for the advent of IFRS? Are you studying recent FASB
pronouncements? Have you got small business loan issues? How do
women fare at your firm? Have you made a commitment to keeping
your clients? And how does your firm handle performance
appraisals? These are the issues we're looking at with this
special newsletter dedicated to firm operations. As always,
please feel free to post comments at the bottom of any article
if you'd like your opinion to be heard.
Best regards,
Gail Perry, CPA
Managing Editor
editor@accountingweb.com
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CPAs continue to prepare for IFRS as SEC reviews IFRS Roadmap
The U.S. accounting profession recognizes a need to acquire
knowledge of international accounting standards even as the
Securities and Exchange Commission revisits plans for adoption,
according to a recent survey conducted by the American
Institute of Certified Public Accountants.
more >>
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FASB issues new lease accounting paper
The FASB has issued a Discussion Paper on lessee accounting for
leases. As expected, the requirement to classify leases as
capital or operating is gone and lessees must capitalize all
leases. This one-size-fits-all model, which treats dollar-outs
and FMV leases the same, accounts for very different
transactions in the same way.
more >>
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Women make slow but steady climb through ranks of CPA firms
Women CPAs have been making a slow but steady climb through the
ranks of public accounting. Yet in the seventh year the
Illinois CPA Society, through its Women's Executive Committee,
has conducted its Annual Survey on the Role of Women in CPA
Firms, the findings show the struggle continues to reach the
very top leadership positions.
more >>
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Economy: SBA expands eligibility for small business loans
More small businesses will be eligible for U.S. Small Business
Administration-backed loans, meaning greater access to much-
needed capital in this tough economy, as a result of a
temporary alternate size standard for the agency's largest
lending program.
more >>
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Blog: Performance Appraisals: Paper Shuffling?
Firms have an irrational faith in the effectiveness of
performance appraisals. Most firms and employees are
dissatisfied with the performance appraisal process, so it
remains a curiosity why this methodology continues to exist.
more >>
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