If you are visually impaired or blind, you can visit the PDF version by Pressing CONTROL + ALT + 4
<br /> <br /> <br /> <br /> 6 PERSPECTIVES<br /> 16IN FOCUS<br /> 5 Publisher's Column 16 In Focus<br /> An Introduction to Revenue Management:<br /> Exploring Common Techniques and the CPA's Role<br /> 6 Perspectives<br /> 22 ESSENTIALS<br /> 56 ESSENTIALS<br /> 22 Accounting & Auditing<br /> Accounting<br /> Banking<br /> 36 Taxation<br /> Tax Incentives<br /> International Taxation<br /> 46 Finance<br /> Corporate Finance<br /> Corporate Finance<br /> 56 Management<br /> Corporate Finance<br /> Risk Management<br /> Corporate Finance<br /> 68 Responsibilities & Leadership<br /> Ethics<br /> 72 Technology<br /> What to Bookmark<br /> 74 Classified Ads<br /> 79 Economic & Market Data<br /> 80 Editorial<br /> /PU:FUB.FNCFS<br /> 8FMM :PV SF.JTTJ<a title="The CPA Journal - June 2014 page 1" href="http://viewer.zmags.com/publication/2d8310e6?page=1"> </a> <a title="The CPA Journal - June 2014 page 2" href="http://viewer.zmags.com/publication/2d8310e6?page=2"> </a> <a title="The CPA Journal - June 2014 page 3" href="http://viewer.zmags.com/publication/2d8310e6?page=3"> </a> <a title="The CPA Journal - June 2014 page 4" href="http://viewer.zmags.com/publication/2d8310e6?page=4"> 6 PERSPECTIVES 16IN FOCUS 5 Publisher's Column </a> <a title="The CPA Journal - June 2014 page 5" href="http://viewer.zmags.com/publication/2d8310e6?page=5"> 22 ESSENTIALS 56 ESSENTIALS 22 Accounting & Audi</a> <a title="The CPA Journal - June 2014 page 6" href="http://viewer.zmags.com/publication/2d8310e6?page=6"> /PU:FUB.FNCFS 8FMM :PV SF.JTTJOH0VU "TBNFNCFSPGUI</a> <a title="The CPA Journal - June 2014 page 7" href="http://viewer.zmags.com/publication/2d8310e6?page=7"> Choosing Competency over Compliance </a> <a title="The CPA Journal - June 2014 page 8" href="http://viewer.zmags.com/publication/2d8310e6?page=8"> A Profile of Ernest R. Breech Pioneer Financial </a> <a title="The CPA Journal - June 2014 page 9" href="http://viewer.zmags.com/publication/2d8310e6?page=9"> North American Aviation and Bendix </a> <a title="The CPA Journal - June 2014 page 10" href="http://viewer.zmags.com/publication/2d8310e6?page=10"> Breech's Legacy $ALE,&LESHER 0H$ #0! 'ARY</a> <a title="The CPA Journal - June 2014 page 11" href="http://viewer.zmags.com/publication/2d8310e6?page=11"> Set of Potential AQIs CA</a> <a title="The CPA Journal - June 2014 page 12" href="http://viewer.zmags.com/publication/2d8310e6?page=12"> The identification and evaluation of AQIs is expe</a> <a title="The CPA Journal - June 2014 page 13" href="http://viewer.zmags.com/publication/2d8310e6?page=13"> Tax & Accounting Update Tax News &</a> <a title="The CPA Journal - June 2014 page 14" href="http://viewer.zmags.com/publication/2d8310e6?page=14"> Lateral Partner Opportunities in the </a> <a title="The CPA Journal - June 2014 page 15" href="http://viewer.zmags.com/publication/2d8310e6?page=15"> The Expanding Role of Risk Management Opportuni</a> <a title="The CPA Journal - June 2014 page 16" href="http://viewer.zmags.com/publication/2d8310e6?page=16"> Improving Communication 3EAN3T</a> <a title="The CPA Journal - June 2014 page 17" href="http://viewer.zmags.com/publication/2d8310e6?page=17"> *OSEPH6"ENCIVENGA $OUGLAS-"OYLE $"! #0! #-! *AME</a> <a title="The CPA Journal - June 2014 page 18" href="http://viewer.zmags.com/publication/2d8310e6?page=18"> In Focus </a> <a title="The CPA Journal - June 2014 page 19" href="http://viewer.zmags.com/publication/2d8310e6?page=19"> An Introduction to Exploring Common Techniqu</a> <a title="The CPA Journal - June 2014 page 20" href="http://viewer.zmags.com/publication/2d8310e6?page=20"> The Origins of Revenue Management Les</a> <a title="The CPA Journal - June 2014 page 21" href="http://viewer.zmags.com/publication/2d8310e6?page=21"> JUNE 2014 / THE CPA JOURNAL </a> <a title="The CPA Journal - June 2014 page 22" href="http://viewer.zmags.com/publication/2d8310e6?page=22"> Marginal analysis alone is inadequate for a </a> <a title="The CPA Journal - June 2014 page 23" href="http://viewer.zmags.com/publication/2d8310e6?page=23"> Customer Reactions </a> <a title="The CPA Journal - June 2014 page 24" href="http://viewer.zmags.com/publication/2d8310e6?page=24"> Qualitative Assessment of Impairment for Goodwill</a> <a title="The CPA Journal - June 2014 page 25" href="http://viewer.zmags.com/publication/2d8310e6?page=25"> Goodwill Impairment Consider</a> <a title="The CPA Journal - June 2014 page 26" href="http://viewer.zmags.com/publication/2d8310e6?page=26"> The Qualitative Assessment Option CONSID</a> <a title="The CPA Journal - June 2014 page 27" href="http://viewer.zmags.com/publication/2d8310e6?page=27"> Effective Date and Disclosure </a> <a title="The CPA Journal - June 2014 page 28" href="http://viewer.zmags.com/publication/2d8310e6?page=28"> EXHIBIT 1 Goodwill Impairment: Qualitative Assess</a> <a title="The CPA Journal - June 2014 page 29" href="http://viewer.zmags.com/publication/2d8310e6?page=29"> Other Considerations Effective Date</a> <a title="The CPA Journal - June 2014 page 30" href="http://viewer.zmags.com/publication/2d8310e6?page=30"> U.S. GAAP versus IFRS EXHIBIT 2</a> <a title="The CPA Journal - June 2014 page 31" href="http://viewer.zmags.com/publication/2d8310e6?page=31"> Looking Ahead EXHIBIT 3 Impairment </a> <a title="The CPA Journal - June 2014 page 32" href="http://viewer.zmags.com/publication/2d8310e6?page=32"> Implications of the Volcker Rule Accounting Trea</a> <a title="The CPA Journal - June 2014 page 33" href="http://viewer.zmags.com/publication/2d8310e6?page=33"> Accounting Classifications for Investments in Deb</a> <a title="The CPA Journal - June 2014 page 34" href="http://viewer.zmags.com/publication/2d8310e6?page=34"> Volcker Rule and Accounting Implications E</a> <a title="The CPA Journal - June 2014 page 35" href="http://viewer.zmags.com/publication/2d8310e6?page=35"> JUNE 2014 / THE CPA JOURNAL </a> <a title="The CPA Journal - June 2014 page 36" href="http://viewer.zmags.com/publication/2d8310e6?page=36"> Plan Ahead EXHIBIT 2 A Process for Review</a> <a title="The CPA Journal - June 2014 page 37" href="http://viewer.zmags.com/publication/2d8310e6?page=37"> </a> <a title="The CPA Journal - June 2014 page 38" href="http://viewer.zmags.com/publication/2d8310e6?page=38"> Qualified Production Activities under IRC Section</a> <a title="The CPA Journal - June 2014 page 39" href="http://viewer.zmags.com/publication/2d8310e6?page=39"> How does manually importing payroll data make you</a> <a title="The CPA Journal - June 2014 page 40" href="http://viewer.zmags.com/publication/2d8310e6?page=40"> Qualified Production Activities </a> <a title="The CPA Journal - June 2014 page 41" href="http://viewer.zmags.com/publication/2d8310e6?page=41"> Recent Developments JUNE</a> <a title="The CPA Journal - June 2014 page 42" href="http://viewer.zmags.com/publication/2d8310e6?page=42"> Contract Manufacturing Arrangements </a> <a title="The CPA Journal - June 2014 page 43" href="http://viewer.zmags.com/publication/2d8310e6?page=43"> J u ly 9 , 2 0 14 New York City Bar Associati</a> <a title="The CPA Journal - June 2014 page 44" href="http://viewer.zmags.com/publication/2d8310e6?page=44"> Comparing the Foreign Earned Income Exclusion an</a> <a title="The CPA Journal - June 2014 page 45" href="http://viewer.zmags.com/publication/2d8310e6?page=45"> Foreign Tax Credit EXHIBIT 1 Foreign Earned Inco</a> <a title="The CPA Journal - June 2014 page 46" href="http://viewer.zmags.com/publication/2d8310e6?page=46"> EXHIBIT 2 Income from an Active Trade or Business</a> <a title="The CPA Journal - June 2014 page 47" href="http://viewer.zmags.com/publication/2d8310e6?page=47"> A Beneficial Option EXHIBIT 4 Volatile Fo</a> <a title="The CPA Journal - June 2014 page 48" href="http://viewer.zmags.com/publication/2d8310e6?page=48"> Crowdfunding Provisions under the New Rule 506(c)</a> <a title="The CPA Journal - June 2014 page 49" href="http://viewer.zmags.com/publication/2d8310e6?page=49"> Two New Ways to Raise Capital </a> <a title="The CPA Journal - June 2014 page 50" href="http://viewer.zmags.com/publication/2d8310e6?page=50"> Under Rule 506(c), issuers may raise an unlimite</a> <a title="The CPA Journal - June 2014 page 51" href="http://viewer.zmags.com/publication/2d8310e6?page=51"> Crowdfunding </a> <a title="The CPA Journal - June 2014 page 52" href="http://viewer.zmags.com/publication/2d8310e6?page=52"> Prognosis for Real Estate Projects </a> <a title="The CPA Journal - June 2014 page 53" href="http://viewer.zmags.com/publication/2d8310e6?page=53"> Looking to the Future JUNE 2014 / THE</a> <a title="The CPA Journal - June 2014 page 54" href="http://viewer.zmags.com/publication/2d8310e6?page=54"> Contingent Convertible Bonds A Case Study in Usi</a> <a title="The CPA Journal - June 2014 page 55" href="http://viewer.zmags.com/publication/2d8310e6?page=55"> Derivative Basics Analysis of a Derivative Un</a> <a title="The CPA Journal - June 2014 page 56" href="http://viewer.zmags.com/publication/2d8310e6?page=56"> Application of Net Settlement </a> <a title="The CPA Journal - June 2014 page 57" href="http://viewer.zmags.com/publication/2d8310e6?page=57"> Bifurcation Additional Insight</a> <a title="The CPA Journal - June 2014 page 58" href="http://viewer.zmags.com/publication/2d8310e6?page=58"> Common Pitfalls of Cost-Plus Transfer Pricing </a> <a title="The CPA Journal - June 2014 page 59" href="http://viewer.zmags.com/publication/2d8310e6?page=59"> When the transfer price is too high, with a marku</a> <a title="The CPA Journal - June 2014 page 60" href="http://viewer.zmags.com/publication/2d8310e6?page=60"> Captive divisions—that is, those that only sell t</a> <a title="The CPA Journal - June 2014 page 61" href="http://viewer.zmags.com/publication/2d8310e6?page=61"> Get in the cloud with it. Collaborate in real tim</a> <a title="The CPA Journal - June 2014 page 62" href="http://viewer.zmags.com/publication/2d8310e6?page=62"> Contingency Planning and Disaster Recovery </a> <a title="The CPA Journal - June 2014 page 63" href="http://viewer.zmags.com/publication/2d8310e6?page=63"> Survey 2: The College of Staten Island (CSI)/Stat</a> <a title="The CPA Journal - June 2014 page 64" href="http://viewer.zmags.com/publication/2d8310e6?page=64"> Implications and Analysis EXHIBIT 1 Post-Sandy </a> <a title="The CPA Journal - June 2014 page 65" href="http://viewer.zmags.com/publication/2d8310e6?page=65"> EXHIBIT 4 Damage Suffered as a Result of Sandy </a> <a title="The CPA Journal - June 2014 page 66" href="http://viewer.zmags.com/publication/2d8310e6?page=66"> The Basics of Corporate Trade Using Barter to Un</a> <a title="The CPA Journal - June 2014 page 67" href="http://viewer.zmags.com/publication/2d8310e6?page=67"> Example: Facts and Assumptions </a> <a title="The CPA Journal - June 2014 page 68" href="http://viewer.zmags.com/publication/2d8310e6?page=68"> EXHIBIT 1 Financial Impact of Trade (in Thousands</a> <a title="The CPA Journal - June 2014 page 69" href="http://viewer.zmags.com/publication/2d8310e6?page=69"> FAE Learning Center </a> <a title="The CPA Journal - June 2014 page 70" href="http://viewer.zmags.com/publication/2d8310e6?page=70"> Determining Whether an Accounting Firm Is Ethica</a> <a title="The CPA Journal - June 2014 page 71" href="http://viewer.zmags.com/publication/2d8310e6?page=71"> Ethics Program Effective Communication </a> <a title="The CPA Journal - June 2014 page 72" href="http://viewer.zmags.com/publication/2d8310e6?page=72"> ETHICS CHECKLIST FOR CPA FIRMS Is the organizat</a> <a title="The CPA Journal - June 2014 page 73" href="http://viewer.zmags.com/publication/2d8310e6?page=73"> Promoting Trustworthiness </a> <a title="The CPA Journal - June 2014 page 74" href="http://viewer.zmags.com/publication/2d8310e6?page=74"> Website of the Month: Charte</a> <a title="The CPA Journal - June 2014 page 75" href="http://viewer.zmags.com/publication/2d8310e6?page=75"> Public Confidence Manageme</a> <a title="The CPA Journal - June 2014 page 76" href="http://viewer.zmags.com/publication/2d8310e6?page=76"> 8A6HH>;>:9MARKETPLACE SPACE FOR RENT/REAL ESTATE </a> <a title="The CPA Journal - June 2014 page 77" href="http://viewer.zmags.com/publication/2d8310e6?page=77"> 8A6HH>;>:9 I6M8DCHJAI6C8N </a> <a title="The CPA Journal - June 2014 page 78" href="http://viewer.zmags.com/publication/2d8310e6?page=78"> 8A6HH>;>:9 DI=:G A:<6AH:GK>8:H </a> <a title="The CPA Journal - June 2014 page 79" href="http://viewer.zmags.com/publication/2d8310e6?page=79"> 8A6HH>;>:9 Peer Review We author it, w</a> <a title="The CPA Journal - June 2014 page 80" href="http://viewer.zmags.com/publication/2d8310e6?page=80"> 8A6HH>;>:9 </a> <a title="The CPA Journal - June 2014 page 81" href="http://viewer.zmags.com/publication/2d8310e6?page=81"> Forté Capital's Selected Statistics K$I$;gk_jo?d</a> <a title="The CPA Journal - June 2014 page 82" href="http://viewer.zmags.com/publication/2d8310e6?page=82"> Making Outreach a Priority </a> <a title="The CPA Journal - June 2014 page 83" href="http://viewer.zmags.com/publication/2d8310e6?page=83"> </a> <a title="The CPA Journal - June 2014 page 84" href="http://viewer.zmags.com/publication/2d8310e6?page=84"> </a>