A Clear Look at Tax Software<br />
2011 Annual Survey of New York State Tax Professionals<br />
Plus<br />
· Considering Life After LIFO<br />
· Incentives for Green Business<br />
· The Accountant as WhistleblowerCONTENTS<br />
november 2011<br />
26 Accounting & Auditing<br />
❙ Accounting<br />
Considering Life After LIFO<br />
By Elizabeth Plummer and Robert L. Vigeland<br />
❙ Financial Reporting<br />
Testing Goodwill for Impairment: An Optional<br />
Consideration of Qualitative Factors<br />
By Brian W. Carpenter and Douglas M. Boyle<br />
❙ Regulation of the Profession<br />
Credit Rating Agency Reform:<br />
Insight from the Accounting Profession<br />
By Scott J. Boylan<br />
<a title="The CPA Journal - November 2011 page 1" href="http://viewer.zmags.com/publication/31f83ba7?page=1">A Clear Look at Tax Software 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 2" href="http://viewer.zmags.com/publication/31f83ba7?page=2"></a>
<a title="The CPA Journal - November 2011 page 3" href="http://viewer.zmags.com/publication/31f83ba7?page=3"></a>
<a title="The CPA Journal - November 2011 page 4" href="http://viewer.zmags.com/publication/31f83ba7?page=4">CONTENTS november 2011 </a>
<a title="The CPA Journal - November 2011 page 5" href="http://viewer.zmags.com/publication/31f83ba7?page=5">vol. LXXXI/no. 11 6PERSPECTIVES 16IN F</a>
<a title="The CPA Journal - November 2011 page 6" href="http://viewer.zmags.com/publication/31f83ba7?page=6"> Publisher JOANNE S. BARRY </a>
<a title="The CPA Journal - November 2011 page 7" href="http://viewer.zmags.com/publication/31f83ba7?page=7"></a>
<a title="The CPA Journal - November 2011 page 8" href="http://viewer.zmags.com/publication/31f83ba7?page=8">The Curious Change in Leadership at the IASB, pers</a>
<a title="The CPA Journal - November 2011 page 9" href="http://viewer.zmags.com/publication/31f83ba7?page=9">Publisher’s Column, Is It Time for New York Firms </a>
<a title="The CPA Journal - November 2011 page 10" href="http://viewer.zmags.com/publication/31f83ba7?page=10">The Curious Change in Leadership at the IASB, Pers</a>
<a title="The CPA Journal - November 2011 page 11" href="http://viewer.zmags.com/publication/31f83ba7?page=11">Should a Master’s Degree Be Required for CPA Licen</a>
<a title="The CPA Journal - November 2011 page 12" href="http://viewer.zmags.com/publication/31f83ba7?page=12">Should a Master’s Degree Be Required for CPA Licen</a>
<a title="The CPA Journal - November 2011 page 13" href="http://viewer.zmags.com/publication/31f83ba7?page=13">Should a Master’s Degree Be Required for CPA Licen</a>
<a title="The CPA Journal - November 2011 page 14" href="http://viewer.zmags.com/publication/31f83ba7?page=14">Understanding Accounting Ethics … and the Near Col</a>
<a title="The CPA Journal - November 2011 page 15" href="http://viewer.zmags.com/publication/31f83ba7?page=15">Understanding Accounting Ethics … and the Near Col</a>
<a title="The CPA Journal - November 2011 page 16" href="http://viewer.zmags.com/publication/31f83ba7?page=16">Inbox: Letters to the Editor, perspectives, Union </a>
<a title="The CPA Journal - November 2011 page 17" href="http://viewer.zmags.com/publication/31f83ba7?page=17">Inbox: Letters to the Editor, perspectives, Union </a>
<a title="The CPA Journal - November 2011 page 18" href="http://viewer.zmags.com/publication/31f83ba7?page=18">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 19" href="http://viewer.zmags.com/publication/31f83ba7?page=19">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 20" href="http://viewer.zmags.com/publication/31f83ba7?page=20">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 21" href="http://viewer.zmags.com/publication/31f83ba7?page=21">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 22" href="http://viewer.zmags.com/publication/31f83ba7?page=22">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 23" href="http://viewer.zmags.com/publication/31f83ba7?page=23">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 24" href="http://viewer.zmags.com/publication/31f83ba7?page=24">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 25" href="http://viewer.zmags.com/publication/31f83ba7?page=25">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 26" href="http://viewer.zmags.com/publication/31f83ba7?page=26">A Clear Look at Tax Software: 2011 Annual Survey o</a>
<a title="The CPA Journal - November 2011 page 27" href="http://viewer.zmags.com/publication/31f83ba7?page=27"></a>
<a title="The CPA Journal - November 2011 page 28" href="http://viewer.zmags.com/publication/31f83ba7?page=28"> Considering Life After LIFO, accounting, IFRS, G</a>
<a title="The CPA Journal - November 2011 page 29" href="http://viewer.zmags.com/publication/31f83ba7?page=29">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 30" href="http://viewer.zmags.com/publication/31f83ba7?page=30">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 31" href="http://viewer.zmags.com/publication/31f83ba7?page=31">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 32" href="http://viewer.zmags.com/publication/31f83ba7?page=32">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 33" href="http://viewer.zmags.com/publication/31f83ba7?page=33">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 34" href="http://viewer.zmags.com/publication/31f83ba7?page=34">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 35" href="http://viewer.zmags.com/publication/31f83ba7?page=35">Considering Life After LIFO, accounting, IFRS, GAA</a>
<a title="The CPA Journal - November 2011 page 36" href="http://viewer.zmags.com/publication/31f83ba7?page=36">The Hartford, data breach, businesses, risk, prote</a>
<a title="The CPA Journal - November 2011 page 37" href="http://viewer.zmags.com/publication/31f83ba7?page=37"></a>
<a title="The CPA Journal - November 2011 page 38" href="http://viewer.zmags.com/publication/31f83ba7?page=38">Testing Goodwill for Impairment: An Optional Consi</a>
<a title="The CPA Journal - November 2011 page 39" href="http://viewer.zmags.com/publication/31f83ba7?page=39">Testing Goodwill for Impairment: An Optional Consi</a>
<a title="The CPA Journal - November 2011 page 40" href="http://viewer.zmags.com/publication/31f83ba7?page=40">Testing Goodwill for Impairment: An Optional Consi</a>
<a title="The CPA Journal - November 2011 page 41" href="http://viewer.zmags.com/publication/31f83ba7?page=41">Testing Goodwill for Impairment: An Optional Consi</a>
<a title="The CPA Journal - November 2011 page 42" href="http://viewer.zmags.com/publication/31f83ba7?page=42">Credit Rating Agency Reform: Insight from the Acco</a>
<a title="The CPA Journal - November 2011 page 43" href="http://viewer.zmags.com/publication/31f83ba7?page=43">Credit Rating Agency Reform: Insight from the Acco</a>
<a title="The CPA Journal - November 2011 page 44" href="http://viewer.zmags.com/publication/31f83ba7?page=44">Credit Rating Agency Reform: Insight from the Acco</a>
<a title="The CPA Journal - November 2011 page 45" href="http://viewer.zmags.com/publication/31f83ba7?page=45">Credit Rating Agency Reform: Insight from the Acco</a>
<a title="The CPA Journal - November 2011 page 46" href="http://viewer.zmags.com/publication/31f83ba7?page=46">Incentives for Businesses to Go Green: Understandi</a>
<a title="The CPA Journal - November 2011 page 47" href="http://viewer.zmags.com/publication/31f83ba7?page=47">Incentives for Businesses to Go Green: Understandi</a>
<a title="The CPA Journal - November 2011 page 48" href="http://viewer.zmags.com/publication/31f83ba7?page=48">Incentives for Businesses to Go Green: Understandi</a>
<a title="The CPA Journal - November 2011 page 49" href="http://viewer.zmags.com/publication/31f83ba7?page=49">Incentives for Businesses to Go Green: Understandi</a>
<a title="The CPA Journal - November 2011 page 50" href="http://viewer.zmags.com/publication/31f83ba7?page=50">Incentives for Businesses to Go Green: Understandi</a>
<a title="The CPA Journal - November 2011 page 51" href="http://viewer.zmags.com/publication/31f83ba7?page=51">Incentives for Businesses to Go Green: Understandi</a>
<a title="The CPA Journal - November 2011 page 52" href="http://viewer.zmags.com/publication/31f83ba7?page=52">The IRS and the ‘Responsible Person’ for Paying Em</a>
<a title="The CPA Journal - November 2011 page 53" href="http://viewer.zmags.com/publication/31f83ba7?page=53">The IRS and the ‘Responsible Person’ for Paying Em</a>
<a title="The CPA Journal - November 2011 page 54" href="http://viewer.zmags.com/publication/31f83ba7?page=54">Measuring the Value of 100% First-Year Depreciatio</a>
<a title="The CPA Journal - November 2011 page 55" href="http://viewer.zmags.com/publication/31f83ba7?page=55">Measuring the Value of 100% First-Year Depreciatio</a>
<a title="The CPA Journal - November 2011 page 56" href="http://viewer.zmags.com/publication/31f83ba7?page=56">Measuring the Value of 100% First-Year Depreciatio</a>
<a title="The CPA Journal - November 2011 page 57" href="http://viewer.zmags.com/publication/31f83ba7?page=57">Measuring the Value of 100% First-Year Depreciatio</a>
<a title="The CPA Journal - November 2011 page 58" href="http://viewer.zmags.com/publication/31f83ba7?page=58">Measuring the Value of 100% First-Year Depreciatio</a>
<a title="The CPA Journal - November 2011 page 59" href="http://viewer.zmags.com/publication/31f83ba7?page=59">Measuring the Value of 100% First-Year Depreciatio</a>
<a title="The CPA Journal - November 2011 page 60" href="http://viewer.zmags.com/publication/31f83ba7?page=60">Using IRC Section 127 Plans in a Family Business: </a>
<a title="The CPA Journal - November 2011 page 61" href="http://viewer.zmags.com/publication/31f83ba7?page=61">Using IRC Section 127 Plans in a Family Business: </a>
<a title="The CPA Journal - November 2011 page 62" href="http://viewer.zmags.com/publication/31f83ba7?page=62">Using IRC Section 127 Plans in a Family Business: </a>
<a title="The CPA Journal - November 2011 page 63" href="http://viewer.zmags.com/publication/31f83ba7?page=63">Understanding Millennials in the Workplace, practi</a>
<a title="The CPA Journal - November 2011 page 64" href="http://viewer.zmags.com/publication/31f83ba7?page=64">Understanding Millennials in the Workplace, practi</a>
<a title="The CPA Journal - November 2011 page 65" href="http://viewer.zmags.com/publication/31f83ba7?page=65">Understanding Millennials in the Workplace, practi</a>
<a title="The CPA Journal - November 2011 page 66" href="http://viewer.zmags.com/publication/31f83ba7?page=66">Understanding Millennials in the Workplace, practi</a>
<a title="The CPA Journal - November 2011 page 67" href="http://viewer.zmags.com/publication/31f83ba7?page=67">Understanding Millennials in the Workplace, practi</a>
<a title="The CPA Journal - November 2011 page 68" href="http://viewer.zmags.com/publication/31f83ba7?page=68">The Accountant as Whistleblower: Guidelines for Di</a>
<a title="The CPA Journal - November 2011 page 69" href="http://viewer.zmags.com/publication/31f83ba7?page=69">The Accountant as Whistleblower: Guidelines for Di</a>
<a title="The CPA Journal - November 2011 page 70" href="http://viewer.zmags.com/publication/31f83ba7?page=70">The Accountant as Whistleblower: Guidelines for Di</a>
<a title="The CPA Journal - November 2011 page 71" href="http://viewer.zmags.com/publication/31f83ba7?page=71">The Accountant as Whistleblower: Guidelines for Di</a>
<a title="The CPA Journal - November 2011 page 72" href="http://viewer.zmags.com/publication/31f83ba7?page=72">The Accountant as Whistleblower: Guidelines for Di</a>
<a title="The CPA Journal - November 2011 page 73" href="http://viewer.zmags.com/publication/31f83ba7?page=73">The Accountant as Whistleblower: Guidelines for Di</a>
<a title="The CPA Journal - November 2011 page 74" href="http://viewer.zmags.com/publication/31f83ba7?page=74">Website of the Month, Institute for Global Ethics,</a>
<a title="The CPA Journal - November 2011 page 75" href="http://viewer.zmags.com/publication/31f83ba7?page=75">Website of the Month, Institute for Global Ethics,</a>
<a title="The CPA Journal - November 2011 page 76" href="http://viewer.zmags.com/publication/31f83ba7?page=76">CLASSIFIEDMARKETPLACE PROFESSIONAL OPPORTUNITY l </a>
<a title="The CPA Journal - November 2011 page 77" href="http://viewer.zmags.com/publication/31f83ba7?page=77">CPA FIRMS OR PARTNERS We represent a number of </a>
<a title="The CPA Journal - November 2011 page 78" href="http://viewer.zmags.com/publication/31f83ba7?page=78">BUSINESS SERVICES NEED TO INCORPORA</a>
<a title="The CPA Journal - November 2011 page 79" href="http://viewer.zmags.com/publication/31f83ba7?page=79"> Peer Review If you need help, the</a>
<a title="The CPA Journal - November 2011 page 80" href="http://viewer.zmags.com/publication/31f83ba7?page=80"> </a>
<a title="The CPA Journal - November 2011 page 81" href="http://viewer.zmags.com/publication/31f83ba7?page=81">ECONOMIC & MARKET DATA monthly up</a>
<a title="The CPA Journal - November 2011 page 82" href="http://viewer.zmags.com/publication/31f83ba7?page=82">Public Pensions, Broken Promises—Redux, editorial</a>
<a title="The CPA Journal - November 2011 page 83" href="http://viewer.zmags.com/publication/31f83ba7?page=83"></a>
<a title="The CPA Journal - November 2011 page 84" href="http://viewer.zmags.com/publication/31f83ba7?page=84"></a>