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A Value-Added Tax<br /> for America?<br /> Plus<br /> · Benefits of the Research Credit<br /> · Small-Business Fraud Protection<br /> · Rethinking Malpractice Self-InsuranceCONTENTS<br /> october 2011<br /> 24 Accounting & Auditing<br /> ❙ Financial Reporting<br /> Accounting for Servicing Assets: A Reporting Challenge<br /> for Executives and Financial Statement Users<br /> By Kang Cheng<br /> ❙ Government Accounting<br /> Statement of Net Assets or Net Position?<br /> A Change in Presentation and Terminology<br /> By Khaled Abdel Ghany<br /> 34 Taxation<br /> ❙ Corporate Taxation<br /> The Research Credit: Valuable but Often Overloo<a title="The CPA Journal - October 2011 page 1" href="http://viewer.zmags.com/publication/261bb12d?page=1">A Value-Added Tax for America? </a> <a title="The CPA Journal - October 2011 page 2" href="http://viewer.zmags.com/publication/261bb12d?page=2"></a> <a title="The CPA Journal - October 2011 page 3" href="http://viewer.zmags.com/publication/261bb12d?page=3"></a> <a title="The CPA Journal - October 2011 page 4" href="http://viewer.zmags.com/publication/261bb12d?page=4">CONTENTS october 2011 </a> <a title="The CPA Journal - October 2011 page 5" href="http://viewer.zmags.com/publication/261bb12d?page=5">vol. LXXXI/no. 10 6PERSPECTIVES 14IN F</a> <a title="The CPA Journal - October 2011 page 6" href="http://viewer.zmags.com/publication/261bb12d?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - October 2011 page 7" href="http://viewer.zmags.com/publication/261bb12d?page=7"></a> <a title="The CPA Journal - October 2011 page 8" href="http://viewer.zmags.com/publication/261bb12d?page=8">In Defense of Stewardship, perspectives, standard </a> <a title="The CPA Journal - October 2011 page 9" href="http://viewer.zmags.com/publication/261bb12d?page=9">Defending Accounting Malpractice Claims, perspecti</a> <a title="The CPA Journal - October 2011 page 10" href="http://viewer.zmags.com/publication/261bb12d?page=10">Defending Accounting Malpractice Claims, perspecti</a> <a title="The CPA Journal - October 2011 page 11" href="http://viewer.zmags.com/publication/261bb12d?page=11">Defending Accounting Malpractice Claims, perspecti</a> <a title="The CPA Journal - October 2011 page 12" href="http://viewer.zmags.com/publication/261bb12d?page=12">Defending Accounting Malpractice Claims, perspecti</a> <a title="The CPA Journal - October 2011 page 13" href="http://viewer.zmags.com/publication/261bb12d?page=13">A Case for Raising the Normal Retirement Age, pers</a> <a title="The CPA Journal - October 2011 page 14" href="http://viewer.zmags.com/publication/261bb12d?page=14">A Case for Raising the Normal Retirement Age, pers</a> <a title="The CPA Journal - October 2011 page 15" href="http://viewer.zmags.com/publication/261bb12d?page=15">A Case for Raising the Normal Retirement Age, pers</a> <a title="The CPA Journal - October 2011 page 16" href="http://viewer.zmags.com/publication/261bb12d?page=16">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 17" href="http://viewer.zmags.com/publication/261bb12d?page=17">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 18" href="http://viewer.zmags.com/publication/261bb12d?page=18">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 19" href="http://viewer.zmags.com/publication/261bb12d?page=19">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 20" href="http://viewer.zmags.com/publication/261bb12d?page=20">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 21" href="http://viewer.zmags.com/publication/261bb12d?page=21">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 22" href="http://viewer.zmags.com/publication/261bb12d?page=22">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 23" href="http://viewer.zmags.com/publication/261bb12d?page=23">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 24" href="http://viewer.zmags.com/publication/261bb12d?page=24">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 25" href="http://viewer.zmags.com/publication/261bb12d?page=25">A Value-Added Tax for America?, In Focus, budget d</a> <a title="The CPA Journal - October 2011 page 26" href="http://viewer.zmags.com/publication/261bb12d?page=26">Accounting for Servicing Assets: A Reporting Chall</a> <a title="The CPA Journal - October 2011 page 27" href="http://viewer.zmags.com/publication/261bb12d?page=27">Accounting for Servicing Assets: A Reporting Chall</a> <a title="The CPA Journal - October 2011 page 28" href="http://viewer.zmags.com/publication/261bb12d?page=28">Accounting for Servicing Assets: A Reporting Chall</a> <a title="The CPA Journal - October 2011 page 29" href="http://viewer.zmags.com/publication/261bb12d?page=29"></a> <a title="The CPA Journal - October 2011 page 30" href="http://viewer.zmags.com/publication/261bb12d?page=30">Accounting for Servicing Assets: A Reporting Chall</a> <a title="The CPA Journal - October 2011 page 31" href="http://viewer.zmags.com/publication/261bb12d?page=31">Accounting for Servicing Assets: A Reporting Chall</a> <a title="The CPA Journal - October 2011 page 32" href="http://viewer.zmags.com/publication/261bb12d?page=32">Statement of Net Assets or Net Position?: A Change</a> <a title="The CPA Journal - October 2011 page 33" href="http://viewer.zmags.com/publication/261bb12d?page=33">Statement of Net Assets or Net Position?: A Change</a> <a title="The CPA Journal - October 2011 page 34" href="http://viewer.zmags.com/publication/261bb12d?page=34">Statement of Net Assets or Net Position?: A Change</a> <a title="The CPA Journal - October 2011 page 35" href="http://viewer.zmags.com/publication/261bb12d?page=35"></a> <a title="The CPA Journal - October 2011 page 36" href="http://viewer.zmags.com/publication/261bb12d?page=36">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 37" href="http://viewer.zmags.com/publication/261bb12d?page=37">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 38" href="http://viewer.zmags.com/publication/261bb12d?page=38">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 39" href="http://viewer.zmags.com/publication/261bb12d?page=39">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 40" href="http://viewer.zmags.com/publication/261bb12d?page=40">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 41" href="http://viewer.zmags.com/publication/261bb12d?page=41">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 42" href="http://viewer.zmags.com/publication/261bb12d?page=42">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 43" href="http://viewer.zmags.com/publication/261bb12d?page=43">The Research Credit: Valuable but Often Overlooked</a> <a title="The CPA Journal - October 2011 page 44" href="http://viewer.zmags.com/publication/261bb12d?page=44">Clarifying Head of Household Issues, taxation, fed</a> <a title="The CPA Journal - October 2011 page 45" href="http://viewer.zmags.com/publication/261bb12d?page=45">Clarifying Head of Household Issues, taxation, fed</a> <a title="The CPA Journal - October 2011 page 46" href="http://viewer.zmags.com/publication/261bb12d?page=46">Clarifying Head of Household Issues, taxation, fed</a> <a title="The CPA Journal - October 2011 page 47" href="http://viewer.zmags.com/publication/261bb12d?page=47">Clarifying Head of Household Issues, taxation, fed</a> <a title="The CPA Journal - October 2011 page 48" href="http://viewer.zmags.com/publication/261bb12d?page=48">Clarifying Head of Household Issues, taxation, fed</a> <a title="The CPA Journal - October 2011 page 49" href="http://viewer.zmags.com/publication/261bb12d?page=49"></a> <a title="The CPA Journal - October 2011 page 50" href="http://viewer.zmags.com/publication/261bb12d?page=50">Tax Benefits for Higher Education: A Planning Tool</a> <a title="The CPA Journal - October 2011 page 51" href="http://viewer.zmags.com/publication/261bb12d?page=51">Tax Benefits for Higher Education: A Planning Tool</a> <a title="The CPA Journal - October 2011 page 52" href="http://viewer.zmags.com/publication/261bb12d?page=52">Tax Benefits for Higher Education: A Planning Tool</a> <a title="The CPA Journal - October 2011 page 53" href="http://viewer.zmags.com/publication/261bb12d?page=53">Tax Benefits for Higher Education: A Planning Tool</a> <a title="The CPA Journal - October 2011 page 54" href="http://viewer.zmags.com/publication/261bb12d?page=54">Tax Benefits for Higher Education: A Planning Tool</a> <a title="The CPA Journal - October 2011 page 55" href="http://viewer.zmags.com/publication/261bb12d?page=55">Tax Benefits for Higher Education: A Planning Tool</a> <a title="The CPA Journal - October 2011 page 56" href="http://viewer.zmags.com/publication/261bb12d?page=56">Rethinking the Purchase of Malpractice Self-Insura</a> <a title="The CPA Journal - October 2011 page 57" href="http://viewer.zmags.com/publication/261bb12d?page=57">Rethinking the Purchase of Malpractice Self-Insura</a> <a title="The CPA Journal - October 2011 page 58" href="http://viewer.zmags.com/publication/261bb12d?page=58">Rethinking the Purchase of Malpractice Self-Insura</a> <a title="The CPA Journal - October 2011 page 59" href="http://viewer.zmags.com/publication/261bb12d?page=59"></a> <a title="The CPA Journal - October 2011 page 60" href="http://viewer.zmags.com/publication/261bb12d?page=60">Rethinking the Purchase of Malpractice Self-Insura</a> <a title="The CPA Journal - October 2011 page 61" href="http://viewer.zmags.com/publication/261bb12d?page=61">Rethinking the Purchase of Malpractice Self-Insura</a> <a title="The CPA Journal - October 2011 page 62" href="http://viewer.zmags.com/publication/261bb12d?page=62">Rethinking the Purchase of Malpractice Self-Insura</a> <a title="The CPA Journal - October 2011 page 63" href="http://viewer.zmags.com/publication/261bb12d?page=63">OCTOBER 2011 / THE CPA JOURNAL </a> <a title="The CPA Journal - October 2011 page 64" href="http://viewer.zmags.com/publication/261bb12d?page=64">Protecting Small Businesses from Fraud: Simple Con</a> <a title="The CPA Journal - October 2011 page 65" href="http://viewer.zmags.com/publication/261bb12d?page=65">Protecting Small Businesses from Fraud: Simple Con</a> <a title="The CPA Journal - October 2011 page 66" href="http://viewer.zmags.com/publication/261bb12d?page=66">Protecting Small Businesses from Fraud: Simple Con</a> <a title="The CPA Journal - October 2011 page 67" href="http://viewer.zmags.com/publication/261bb12d?page=67">Protecting Small Businesses from Fraud: Simple Con</a> <a title="The CPA Journal - October 2011 page 68" href="http://viewer.zmags.com/publication/261bb12d?page=68">Protecting Small Businesses from Fraud: Simple Con</a> <a title="The CPA Journal - October 2011 page 69" href="http://viewer.zmags.com/publication/261bb12d?page=69">Protecting Small Businesses from Fraud: Simple Con</a> <a title="The CPA Journal - October 2011 page 70" href="http://viewer.zmags.com/publication/261bb12d?page=70">New Guidance for Cloud-Based Service Control Repor</a> <a title="The CPA Journal - October 2011 page 71" href="http://viewer.zmags.com/publication/261bb12d?page=71">New Guidance for Cloud-Based Service Control Repor</a> <a title="The CPA Journal - October 2011 page 72" href="http://viewer.zmags.com/publication/261bb12d?page=72">New Guidance for Cloud-Based Service Control Repor</a> <a title="The CPA Journal - October 2011 page 73" href="http://viewer.zmags.com/publication/261bb12d?page=73">New Guidance for Cloud-Based Service Control Repor</a> <a title="The CPA Journal - October 2011 page 74" href="http://viewer.zmags.com/publication/261bb12d?page=74">Website of the Month, U.S. Government Accountabili</a> <a title="The CPA Journal - October 2011 page 75" href="http://viewer.zmags.com/publication/261bb12d?page=75">Website of the Month, U.S. Government Accountabili</a> <a title="The CPA Journal - October 2011 page 76" href="http://viewer.zmags.com/publication/261bb12d?page=76">CLASSIFIEDMARKETPLACE PROFESSIONAL OPPORTUNITY l </a> <a title="The CPA Journal - October 2011 page 77" href="http://viewer.zmags.com/publication/261bb12d?page=77">CPA FIRMS OR PARTNERS We represent a number of </a> <a title="The CPA Journal - October 2011 page 78" href="http://viewer.zmags.com/publication/261bb12d?page=78">Accountant – Manager/Supervisor Growing medium-si</a> <a title="The CPA Journal - October 2011 page 79" href="http://viewer.zmags.com/publication/261bb12d?page=79"> Peer Review If you need help, the</a> <a title="The CPA Journal - October 2011 page 80" href="http://viewer.zmags.com/publication/261bb12d?page=80"> </a> <a title="The CPA Journal - October 2011 page 81" href="http://viewer.zmags.com/publication/261bb12d?page=81">ECONOMIC & MARKET DATA monthly up</a> <a title="The CPA Journal - October 2011 page 82" href="http://viewer.zmags.com/publication/261bb12d?page=82">Deficit Reduction Versus Job Creation: A Delicate </a> <a title="The CPA Journal - October 2011 page 83" href="http://viewer.zmags.com/publication/261bb12d?page=83"></a> <a title="The CPA Journal - October 2011 page 84" href="http://viewer.zmags.com/publication/261bb12d?page=84"></a>