The author provides a quick guide to finding and solving Y2K problems before it's too late. Over a career spanning more than half a century, Eli Mason has been a successful practitioner, a leader within the profession, and a vocal critic of the establishment. His opinions may be controversial, but his devotion to the profession and support of local firms are unquestioned. This interview kicks off The CPA Journal Millennium Series . Article Preparing Financial Graphics By Cheryl Linthicum Fulkerson, Marshall K. Pitman, and Cynthia Frownfelter-Lohrke Appealing financial graphics are not just for the Fortune 500.
Graphics can spruce up any financial presentation.
A recent tax court case and a technical advice memorandum point the way to the IRS's new attitude toward capitalization. The IRS now appears to be taking a hard line on expensing certain costs, and the ramifications of this position are wide ranging. By Ronald J. Huefner and Stephen Kellogg the diversity and complexity of services offered by CPA firms have brought CPAs into greater contact with the practice of law. As attorneys and CPAs increasingly find themselves with mutual interests and clients, the question is whether this will lead to cooperation or confrontation between the professions. The IRS Restructuring and Reform Act of 1998 is intended to curtail their usage.