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<br /> Sweeping Reform<br /> Dodd-Frank Act Brings<br /> Changes to Regulation<br /> PLUS<br />  Cultivating Diversity<br />  Transparency in Corporate Tax<br />  Valuing Alternative InvestmentsCONTENTS<br /> march 2011<br /> 26 Accounting & Auditing<br /> ❙ International Accounting<br /> Conversion from National to International Financial<br /> Reporting Standards: The Case of Israel<br /> By Ariel Markelevich, Lewis Shaw, and Hagit Weihs<br /> ❙ International Auditing<br /> Are Auditors of Public Companies Prepared<br /> for the Transition to IFRS?<br /> By John E. McEnroe and Mark Sullivan<br /> 38 Taxation<br /> ❙ Corporate Taxation<br /> The Increase in Transparency Requ<a title="The CPA Journal - March 2011 page 1" href="http://viewer.zmags.com/publication/4c6b2262?page=1"> Sweeping Reform Dodd-Frank Act Brings Cha</a> <a title="The CPA Journal - March 2011 page 2" href="http://viewer.zmags.com/publication/4c6b2262?page=2"></a> <a title="The CPA Journal - March 2011 page 3" href="http://viewer.zmags.com/publication/4c6b2262?page=3"></a> <a title="The CPA Journal - March 2011 page 4" href="http://viewer.zmags.com/publication/4c6b2262?page=4">CONTENTS march 2011 </a> <a title="The CPA Journal - March 2011 page 5" href="http://viewer.zmags.com/publication/4c6b2262?page=5">vol. LXXXI/no. 3 6PERSPECTIVES 14IN FO</a> <a title="The CPA Journal - March 2011 page 6" href="http://viewer.zmags.com/publication/4c6b2262?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - March 2011 page 7" href="http://viewer.zmags.com/publication/4c6b2262?page=7">Government Accounting and Auditing Conference Da</a> <a title="The CPA Journal - March 2011 page 8" href="http://viewer.zmags.com/publication/4c6b2262?page=8">Mary Elizabeth Murphy’s Contributions to the Devel</a> <a title="The CPA Journal - March 2011 page 9" href="http://viewer.zmags.com/publication/4c6b2262?page=9">Publisher’s Column, Solving New York State’s Fisca</a> <a title="The CPA Journal - March 2011 page 10" href="http://viewer.zmags.com/publication/4c6b2262?page=10">Mary Elizabeth Murphy’s Contributions to the Devel</a> <a title="The CPA Journal - March 2011 page 11" href="http://viewer.zmags.com/publication/4c6b2262?page=11">Mary Elizabeth Murphy’s Contributions to the Devel</a> <a title="The CPA Journal - March 2011 page 12" href="http://viewer.zmags.com/publication/4c6b2262?page=12">The Keys to Integrity and a Sense of Well-being fo</a> <a title="The CPA Journal - March 2011 page 13" href="http://viewer.zmags.com/publication/4c6b2262?page=13">The Keys to Integrity and a Sense of Well-being fo</a> <a title="The CPA Journal - March 2011 page 14" href="http://viewer.zmags.com/publication/4c6b2262?page=14">The Keys to Integrity, Well-being for Accounting P</a> <a title="The CPA Journal - March 2011 page 15" href="http://viewer.zmags.com/publication/4c6b2262?page=15">Perspectives, letters to the editor, fiscal watchd</a> <a title="The CPA Journal - March 2011 page 16" href="http://viewer.zmags.com/publication/4c6b2262?page=16">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 17" href="http://viewer.zmags.com/publication/4c6b2262?page=17">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 18" href="http://viewer.zmags.com/publication/4c6b2262?page=18">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 19" href="http://viewer.zmags.com/publication/4c6b2262?page=19">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 20" href="http://viewer.zmags.com/publication/4c6b2262?page=20">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 21" href="http://viewer.zmags.com/publication/4c6b2262?page=21">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 22" href="http://viewer.zmags.com/publication/4c6b2262?page=22">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 23" href="http://viewer.zmags.com/publication/4c6b2262?page=23">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 24" href="http://viewer.zmags.com/publication/4c6b2262?page=24">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 25" href="http://viewer.zmags.com/publication/4c6b2262?page=25"> The Dodd-Frank Wall Street Reform & Consumer P</a> <a title="The CPA Journal - March 2011 page 26" href="http://viewer.zmags.com/publication/4c6b2262?page=26">The Dodd-Frank Wall Street Reform & Consumer Prote</a> <a title="The CPA Journal - March 2011 page 27" href="http://viewer.zmags.com/publication/4c6b2262?page=27"> The Dodd-Frank Wall Street Reform & Consumer Pr</a> <a title="The CPA Journal - March 2011 page 28" href="http://viewer.zmags.com/publication/4c6b2262?page=28">Conversion from National to International Financia</a> <a title="The CPA Journal - March 2011 page 29" href="http://viewer.zmags.com/publication/4c6b2262?page=29"> Conversion from National to International Financ</a> <a title="The CPA Journal - March 2011 page 30" href="http://viewer.zmags.com/publication/4c6b2262?page=30"> Conversion from National to International Financ</a> <a title="The CPA Journal - March 2011 page 31" href="http://viewer.zmags.com/publication/4c6b2262?page=31">Conversion from National to International Financia</a> <a title="The CPA Journal - March 2011 page 32" href="http://viewer.zmags.com/publication/4c6b2262?page=32">Are Auditors of Public Companies Prepared for the </a> <a title="The CPA Journal - March 2011 page 33" href="http://viewer.zmags.com/publication/4c6b2262?page=33">Are Auditors of Public Companies Prepared for the </a> <a title="The CPA Journal - March 2011 page 34" href="http://viewer.zmags.com/publication/4c6b2262?page=34"> Are Auditors of Public Companies Prepared for th</a> <a title="The CPA Journal - March 2011 page 35" href="http://viewer.zmags.com/publication/4c6b2262?page=35">Are Auditors of Public Companies Prepared for the </a> <a title="The CPA Journal - March 2011 page 36" href="http://viewer.zmags.com/publication/4c6b2262?page=36"> Are Auditors of Public Companies Prepared for th</a> <a title="The CPA Journal - March 2011 page 37" href="http://viewer.zmags.com/publication/4c6b2262?page=37"> Are Auditors of Public Companies Prepared for th</a> <a title="The CPA Journal - March 2011 page 38" href="http://viewer.zmags.com/publication/4c6b2262?page=38"> Are Auditors of Public Companies Prepared for th</a> <a title="The CPA Journal - March 2011 page 39" href="http://viewer.zmags.com/publication/4c6b2262?page=39">Give 100% to Your Staff and Their Professional G</a> <a title="The CPA Journal - March 2011 page 40" href="http://viewer.zmags.com/publication/4c6b2262?page=40">The Increase in Transparency Requirements for Corp</a> <a title="The CPA Journal - March 2011 page 41" href="http://viewer.zmags.com/publication/4c6b2262?page=41"> The Increase in Transparency Requirements for Co</a> <a title="The CPA Journal - March 2011 page 42" href="http://viewer.zmags.com/publication/4c6b2262?page=42"> The Increase in Transparency Requirements for Co</a> <a title="The CPA Journal - March 2011 page 43" href="http://viewer.zmags.com/publication/4c6b2262?page=43">The Increase in Transparency Requirements for Corp</a> <a title="The CPA Journal - March 2011 page 44" href="http://viewer.zmags.com/publication/4c6b2262?page=44">Basis Overstatement Still Does Not Trigger Six-Yea</a> <a title="The CPA Journal - March 2011 page 45" href="http://viewer.zmags.com/publication/4c6b2262?page=45">Basis Overstatement Still Does Not Trigger Six-Yea</a> <a title="The CPA Journal - March 2011 page 46" href="http://viewer.zmags.com/publication/4c6b2262?page=46">Basis Overstatement Still Does Not Trigger Six-Yea</a> <a title="The CPA Journal - March 2011 page 47" href="http://viewer.zmags.com/publication/4c6b2262?page=47">Basis Overstatement Still Does Not Trigger Six-Yea</a> <a title="The CPA Journal - March 2011 page 48" href="http://viewer.zmags.com/publication/4c6b2262?page=48">Corporate Taxation, New Healthcare Tax Credit for </a> <a title="The CPA Journal - March 2011 page 49" href="http://viewer.zmags.com/publication/4c6b2262?page=49">Corporate Taxation, New Healthcare Tax Credit for </a> <a title="The CPA Journal - March 2011 page 50" href="http://viewer.zmags.com/publication/4c6b2262?page=50">Corporate Taxation, New Healthcare Tax Credit for </a> <a title="The CPA Journal - March 2011 page 51" href="http://viewer.zmags.com/publication/4c6b2262?page=51"> Corporate Taxation, New Healthcare Tax Credit fo</a> <a title="The CPA Journal - March 2011 page 52" href="http://viewer.zmags.com/publication/4c6b2262?page=52"> International Taxation, Double Tax Treaties: The</a> <a title="The CPA Journal - March 2011 page 53" href="http://viewer.zmags.com/publication/4c6b2262?page=53">International Taxation, Double Tax Treaties: The B</a> <a title="The CPA Journal - March 2011 page 54" href="http://viewer.zmags.com/publication/4c6b2262?page=54"> International Taxation, Double Tax Treaties: The</a> <a title="The CPA Journal - March 2011 page 55" href="http://viewer.zmags.com/publication/4c6b2262?page=55"> International Taxation, Double Tax Treaties: The</a> <a title="The CPA Journal - March 2011 page 56" href="http://viewer.zmags.com/publication/4c6b2262?page=56">Estimating the Fair Value of Investments in Entiti</a> <a title="The CPA Journal - March 2011 page 57" href="http://viewer.zmags.com/publication/4c6b2262?page=57">Estimating the Fair Value of Investments in Entiti</a> <a title="The CPA Journal - March 2011 page 58" href="http://viewer.zmags.com/publication/4c6b2262?page=58"> Estimating the Fair Value of Investments in En</a> <a title="The CPA Journal - March 2011 page 59" href="http://viewer.zmags.com/publication/4c6b2262?page=59"> Estimating the Fair Value of Investments in Enti</a> <a title="The CPA Journal - March 2011 page 60" href="http://viewer.zmags.com/publication/4c6b2262?page=60">Estimating the Fair Value of Investments in Entiti</a> <a title="The CPA Journal - March 2011 page 61" href="http://viewer.zmags.com/publication/4c6b2262?page=61">Estimating the Fair Value of Investments in Entiti</a> <a title="The CPA Journal - March 2011 page 62" href="http://viewer.zmags.com/publication/4c6b2262?page=62"> Estimating the Fair Value of Investments in Enti</a> <a title="The CPA Journal - March 2011 page 63" href="http://viewer.zmags.com/publication/4c6b2262?page=63">Estimating the Fair Value of Investments in Entiti</a> <a title="The CPA Journal - March 2011 page 64" href="http://viewer.zmags.com/publication/4c6b2262?page=64">Corporate finance, management, Retiree Benefits Ba</a> <a title="The CPA Journal - March 2011 page 65" href="http://viewer.zmags.com/publication/4c6b2262?page=65">Corporate finance, management, Retiree Benefits Ba</a> <a title="The CPA Journal - March 2011 page 66" href="http://viewer.zmags.com/publication/4c6b2262?page=66">Corporate finance, management, Retiree Benefits Ba</a> <a title="The CPA Journal - March 2011 page 67" href="http://viewer.zmags.com/publication/4c6b2262?page=67">Corporate finance, management, Retiree Benefits Ba</a> <a title="The CPA Journal - March 2011 page 68" href="http://viewer.zmags.com/publication/4c6b2262?page=68">Accountant’s Liability, E-Discovery Process and El</a> <a title="The CPA Journal - March 2011 page 69" href="http://viewer.zmags.com/publication/4c6b2262?page=69"> Accountant’s Liability, E-Discovery Process and </a> <a title="The CPA Journal - March 2011 page 70" href="http://viewer.zmags.com/publication/4c6b2262?page=70">Responsibilities & Leadership, Future of the Profe</a> <a title="The CPA Journal - March 2011 page 71" href="http://viewer.zmags.com/publication/4c6b2262?page=71">Responsibilities & Leadership, Future of the Profe</a> <a title="The CPA Journal - March 2011 page 72" href="http://viewer.zmags.com/publication/4c6b2262?page=72">Responsibilities & Leadership, Future of the Profe</a> <a title="The CPA Journal - March 2011 page 73" href="http://viewer.zmags.com/publication/4c6b2262?page=73">Responsibilities & Leadership, Future of the Profe</a> <a title="The CPA Journal - March 2011 page 74" href="http://viewer.zmags.com/publication/4c6b2262?page=74"> What to Bookmark, Website of the Month, technolo</a> <a title="The CPA Journal - March 2011 page 75" href="http://viewer.zmags.com/publication/4c6b2262?page=75"> What to Bookmark, Website of the Month, technolo</a> <a title="The CPA Journal - March 2011 page 76" href="http://viewer.zmags.com/publication/4c6b2262?page=76">ClassifiedPROFESSIONAL OPPORTUNITY l BUSINESS l TA</a> <a title="The CPA Journal - March 2011 page 77" href="http://viewer.zmags.com/publication/4c6b2262?page=77">PROFESSIONAL CONDUCT EXPERT PROFESSIONAL CON</a> <a title="The CPA Journal - March 2011 page 78" href="http://viewer.zmags.com/publication/4c6b2262?page=78">New York City Metro Technical Accounting/Auditi</a> <a title="The CPA Journal - March 2011 page 79" href="http://viewer.zmags.com/publication/4c6b2262?page=79"> Become a subscriber to The CPA Journal</a> <a title="The CPA Journal - March 2011 page 80" href="http://viewer.zmags.com/publication/4c6b2262?page=80"> </a> <a title="The CPA Journal - March 2011 page 81" href="http://viewer.zmags.com/publication/4c6b2262?page=81">ECONOMIC & MARKET DATA monthly up</a> <a title="The CPA Journal - March 2011 page 82" href="http://viewer.zmags.com/publication/4c6b2262?page=82"> A Letter to the U.S. Leadership: There’s a Hole </a> <a title="The CPA Journal - March 2011 page 83" href="http://viewer.zmags.com/publication/4c6b2262?page=83"> </a> <a title="The CPA Journal - March 2011 page 84" href="http://viewer.zmags.com/publication/4c6b2262?page=84"> </a>