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Ethics and Professional<br /> Responsibility<br /> Including<br /> · Liability in Compilations · Better Quality Control<br /> · Principles Under IFRSCONTENTS<br /> january 2011<br /> 24 Accounting & Auditing<br /> ❙ Accounting<br /> Will a New Revenue Model Defer Revenues<br /> on Standard Warranties?<br /> By Frank Ryerson III<br /> ❙ Financial Reporting<br /> Goodwill Impairment: Immediate Write-offs<br /> By Natalie Tatiana Churyk and Brad Cripe<br /> 32 Taxation<br /> ❙ Corporate Taxation<br /> Tax Considerations of Closely Held Corporation<br /> Equity-based Compensation<br /> <a title="The CPA Journal - January 2011 page 1" href="http://viewer.zmags.com/publication/41a62be6?page=1">Ethics and Professional Responsibility Including</a> <a title="The CPA Journal - January 2011 page 2" href="http://viewer.zmags.com/publication/41a62be6?page=2"></a> <a title="The CPA Journal - January 2011 page 3" href="http://viewer.zmags.com/publication/41a62be6?page=3"></a> <a title="The CPA Journal - January 2011 page 4" href="http://viewer.zmags.com/publication/41a62be6?page=4">CONTENTS january 2011 </a> <a title="The CPA Journal - January 2011 page 5" href="http://viewer.zmags.com/publication/41a62be6?page=5">vol. LXXXI/no. 1 6PERSPECTIVES 16IN FO</a> <a title="The CPA Journal - January 2011 page 6" href="http://viewer.zmags.com/publication/41a62be6?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - January 2011 page 7" href="http://viewer.zmags.com/publication/41a62be6?page=7">Get a Head Start on Your CPE with Our January F</a> <a title="The CPA Journal - January 2011 page 8" href="http://viewer.zmags.com/publication/41a62be6?page=8">Why Is the U.S. XBRL Conversion Process So Slow? ,</a> <a title="The CPA Journal - January 2011 page 9" href="http://viewer.zmags.com/publication/41a62be6?page=9">Publisher’s Column, Dodd-Frank Sleeper Leaves Con</a> <a title="The CPA Journal - January 2011 page 10" href="http://viewer.zmags.com/publication/41a62be6?page=10">Why Is the U.S. XBRL Conversion Process So Slow? ,</a> <a title="The CPA Journal - January 2011 page 11" href="http://viewer.zmags.com/publication/41a62be6?page=11">Publisher’s Column, Dodd-Frank Sleeper Leaves Conf</a> <a title="The CPA Journal - January 2011 page 12" href="http://viewer.zmags.com/publication/41a62be6?page=12">Why Is the U.S. XBRL Conversion Process So Slow? ,</a> <a title="The CPA Journal - January 2011 page 13" href="http://viewer.zmags.com/publication/41a62be6?page=13"> Fighting fraud with Both Fists, Perspectives, Do</a> <a title="The CPA Journal - January 2011 page 14" href="http://viewer.zmags.com/publication/41a62be6?page=14"> Fighting fraud with Both Fists, Perspectives, Dod</a> <a title="The CPA Journal - January 2011 page 15" href="http://viewer.zmags.com/publication/41a62be6?page=15"> CPAs and Investment Compensation: A Better Way, </a> <a title="The CPA Journal - January 2011 page 16" href="http://viewer.zmags.com/publication/41a62be6?page=16">The Real Law of Client Attraction, Perspectives, p</a> <a title="The CPA Journal - January 2011 page 17" href="http://viewer.zmags.com/publication/41a62be6?page=17"> Inbox: Letters to the Editor, 1099, lack of tran</a> <a title="The CPA Journal - January 2011 page 18" href="http://viewer.zmags.com/publication/41a62be6?page=18"> Accountants’ Liability in Compiling Financial St</a> <a title="The CPA Journal - January 2011 page 19" href="http://viewer.zmags.com/publication/41a62be6?page=19">Accountants’ Liability in Compiling Financial Stat</a> <a title="The CPA Journal - January 2011 page 20" href="http://viewer.zmags.com/publication/41a62be6?page=20"> Accountants’ Liability in Compiling Financial S</a> <a title="The CPA Journal - January 2011 page 21" href="http://viewer.zmags.com/publication/41a62be6?page=21">Accountants’ Liability in Compiling Financial Stat</a> <a title="The CPA Journal - January 2011 page 22" href="http://viewer.zmags.com/publication/41a62be6?page=22">Accountants’ Liability in Compiling Financial Stat</a> <a title="The CPA Journal - January 2011 page 23" href="http://viewer.zmags.com/publication/41a62be6?page=23">Accountants’ Liability in Compiling Financial Stat</a> <a title="The CPA Journal - January 2011 page 24" href="http://viewer.zmags.com/publication/41a62be6?page=24">Accountants’ Liability in Compiling Financial Stat</a> <a title="The CPA Journal - January 2011 page 25" href="http://viewer.zmags.com/publication/41a62be6?page=25">Accountants’ Liability in Compiling Financial Stat</a> <a title="The CPA Journal - January 2011 page 26" href="http://viewer.zmags.com/publication/41a62be6?page=26">Accounting, Will A New Revenue Model Defer Revenue</a> <a title="The CPA Journal - January 2011 page 27" href="http://viewer.zmags.com/publication/41a62be6?page=27">Accounting, Will A New Revenue Model Defer Revenue</a> <a title="The CPA Journal - January 2011 page 28" href="http://viewer.zmags.com/publication/41a62be6?page=28"> Accounting, Will A New Revenue Model Defer Reven</a> <a title="The CPA Journal - January 2011 page 29" href="http://viewer.zmags.com/publication/41a62be6?page=29">Accounting, Will A New Revenue Model Defer Revenue</a> <a title="The CPA Journal - January 2011 page 30" href="http://viewer.zmags.com/publication/41a62be6?page=30">Financial Reporting, Goodwill Impairment: Immedia</a> <a title="The CPA Journal - January 2011 page 31" href="http://viewer.zmags.com/publication/41a62be6?page=31"> Financial Reporting, Goodwill Impairment: Imm</a> <a title="The CPA Journal - January 2011 page 32" href="http://viewer.zmags.com/publication/41a62be6?page=32">Financial Reporting, Goodwill Impairment: Immedia</a> <a title="The CPA Journal - January 2011 page 33" href="http://viewer.zmags.com/publication/41a62be6?page=33"> Financial Reporting, Goodwill Impairment: Immed</a> <a title="The CPA Journal - January 2011 page 34" href="http://viewer.zmags.com/publication/41a62be6?page=34">Corporate Taxation, Tax Considerations of Closely </a> <a title="The CPA Journal - January 2011 page 35" href="http://viewer.zmags.com/publication/41a62be6?page=35">Corporate Taxation, Tax Considerations of Closely </a> <a title="The CPA Journal - January 2011 page 36" href="http://viewer.zmags.com/publication/41a62be6?page=36"> Corporate Taxation, Tax Considerations of Closely</a> <a title="The CPA Journal - January 2011 page 37" href="http://viewer.zmags.com/publication/41a62be6?page=37">Corporate Taxation, Tax Considerations of Closely </a> <a title="The CPA Journal - January 2011 page 38" href="http://viewer.zmags.com/publication/41a62be6?page=38">Federal taxation, Finding Clarity in the IRS’s Pos</a> <a title="The CPA Journal - January 2011 page 39" href="http://viewer.zmags.com/publication/41a62be6?page=39"> Federal taxation, Finding Clarity in the IRS’s </a> <a title="The CPA Journal - January 2011 page 40" href="http://viewer.zmags.com/publication/41a62be6?page=40">Federal taxation, Finding Clarity in the IRS’s Pos</a> <a title="The CPA Journal - January 2011 page 41" href="http://viewer.zmags.com/publication/41a62be6?page=41">Federal taxation, Finding Clarity in the IRS’s Pos</a> <a title="The CPA Journal - January 2011 page 42" href="http://viewer.zmags.com/publication/41a62be6?page=42">Markets, Investments, Understanding the “Flash Cra</a> <a title="The CPA Journal - January 2011 page 43" href="http://viewer.zmags.com/publication/41a62be6?page=43">Markets, Investments, Understanding the “Flash Cra</a> <a title="The CPA Journal - January 2011 page 44" href="http://viewer.zmags.com/publication/41a62be6?page=44"> Markets, Investments, Understanding the “Flash C</a> <a title="The CPA Journal - January 2011 page 45" href="http://viewer.zmags.com/publication/41a62be6?page=45">Markets, Investments, Understanding the “Flash Cra</a> <a title="The CPA Journal - January 2011 page 46" href="http://viewer.zmags.com/publication/41a62be6?page=46">Markets, Investments, Understanding the “Flash Cra</a> <a title="The CPA Journal - January 2011 page 47" href="http://viewer.zmags.com/publication/41a62be6?page=47"> Markets, Investments, Understanding the “Flash C</a> <a title="The CPA Journal - January 2011 page 48" href="http://viewer.zmags.com/publication/41a62be6?page=48">Personal finance, Planning for Affluent Taxpayers </a> <a title="The CPA Journal - January 2011 page 49" href="http://viewer.zmags.com/publication/41a62be6?page=49">Personal finance, Planning for Affluent Taxpayers </a> <a title="The CPA Journal - January 2011 page 50" href="http://viewer.zmags.com/publication/41a62be6?page=50">Markets, investments, Ratings Users Beware: Using </a> <a title="The CPA Journal - January 2011 page 51" href="http://viewer.zmags.com/publication/41a62be6?page=51">Markets, investments, Ratings Users Beware: Using </a> <a title="The CPA Journal - January 2011 page 52" href="http://viewer.zmags.com/publication/41a62be6?page=52">Markets, investments, Ratings Users Beware: Using </a> <a title="The CPA Journal - January 2011 page 53" href="http://viewer.zmags.com/publication/41a62be6?page=53"> Markets, investments, Ratings Users Beware: Usi</a> <a title="The CPA Journal - January 2011 page 54" href="http://viewer.zmags.com/publication/41a62be6?page=54">Practice management, Benefits of Effective Quality</a> <a title="The CPA Journal - January 2011 page 55" href="http://viewer.zmags.com/publication/41a62be6?page=55">Practice management, Benefits of Effective Quality</a> <a title="The CPA Journal - January 2011 page 56" href="http://viewer.zmags.com/publication/41a62be6?page=56"> Practice management, Benefits of Effective Quali</a> <a title="The CPA Journal - January 2011 page 57" href="http://viewer.zmags.com/publication/41a62be6?page=57">Practice management, Benefits of Effective Quality</a> <a title="The CPA Journal - January 2011 page 58" href="http://viewer.zmags.com/publication/41a62be6?page=58"> Practice management, Benefits of Effective Quali</a> <a title="The CPA Journal - January 2011 page 59" href="http://viewer.zmags.com/publication/41a62be6?page=59"> Practice management, Benefits of Effective Quali</a> <a title="The CPA Journal - January 2011 page 60" href="http://viewer.zmags.com/publication/41a62be6?page=60">Corporate governance, The Decision to Adopt a Claw</a> <a title="The CPA Journal - January 2011 page 61" href="http://viewer.zmags.com/publication/41a62be6?page=61"> Corporate governance, The Decision to Adopt a </a> <a title="The CPA Journal - January 2011 page 62" href="http://viewer.zmags.com/publication/41a62be6?page=62">Corporate governance, The Decision to Adopt a Claw</a> <a title="The CPA Journal - January 2011 page 63" href="http://viewer.zmags.com/publication/41a62be6?page=63">Corporate governance, The Decision to Adopt a Claw</a> <a title="The CPA Journal - January 2011 page 64" href="http://viewer.zmags.com/publication/41a62be6?page=64">Corporate governance, The Decision to Adopt a Claw</a> <a title="The CPA Journal - January 2011 page 65" href="http://viewer.zmags.com/publication/41a62be6?page=65">Corporate governance, The Decision to Adopt a Claw</a> <a title="The CPA Journal - January 2011 page 66" href="http://viewer.zmags.com/publication/41a62be6?page=66">The Control Environment in Not-for-Profit Organiza</a> <a title="The CPA Journal - January 2011 page 67" href="http://viewer.zmags.com/publication/41a62be6?page=67"> The Control Environment in Not-for-Profit Organiz</a> <a title="The CPA Journal - January 2011 page 68" href="http://viewer.zmags.com/publication/41a62be6?page=68"> The Control Environment in Not-for-Profit Organi</a> <a title="The CPA Journal - January 2011 page 69" href="http://viewer.zmags.com/publication/41a62be6?page=69"> The Control Environment in Not-for-Profit Organi</a> <a title="The CPA Journal - January 2011 page 70" href="http://viewer.zmags.com/publication/41a62be6?page=70">Responsibilities, leadership, Ethics, Professional</a> <a title="The CPA Journal - January 2011 page 71" href="http://viewer.zmags.com/publication/41a62be6?page=71">Responsibilities, leadership, Ethics, Professional</a> <a title="The CPA Journal - January 2011 page 72" href="http://viewer.zmags.com/publication/41a62be6?page=72"> Responsibilities, leadership, Ethics, Profession</a> <a title="The CPA Journal - January 2011 page 73" href="http://viewer.zmags.com/publication/41a62be6?page=73">Responsibilities, leadership, Ethics, Professional</a> <a title="The CPA Journal - January 2011 page 74" href="http://viewer.zmags.com/publication/41a62be6?page=74">Responsibilities, leadership, Ethics, Professional</a> <a title="The CPA Journal - January 2011 page 75" href="http://viewer.zmags.com/publication/41a62be6?page=75">What to Bookmark, Website of the Month, Nonprofit </a> <a title="The CPA Journal - January 2011 page 76" href="http://viewer.zmags.com/publication/41a62be6?page=76">ClassifiedPROFESSIONAL OPPORTUNITY l BUSINESS l TA</a> <a title="The CPA Journal - January 2011 page 77" href="http://viewer.zmags.com/publication/41a62be6?page=77">WESTERN NASSAU COUNTY CPA FIRM Established 22</a> <a title="The CPA Journal - January 2011 page 78" href="http://viewer.zmags.com/publication/41a62be6?page=78">SALES TAX PROBLEMS? 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