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Sweeping Reform<br />
Dodd-Frank Act Brings<br />
Changes to Regulation<br />
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PLUS<br />
 Cultivating Diversity<br />
 Transparency in Corporate Tax<br />
 Valuing Alternative InvestmentsCONTENTS<br />
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march 2011<br />
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26 Accounting & Auditing<br />
❙ International Accounting<br />
Conversion from National to International Financial<br />
<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> Sweeping Reform Dodd-Frank Act Brings Cha<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">CONTENTSmarch 2011</a> CONTENTSmarch 2011<a title="The CPA Journal - March 2011 page 5" href="http://viewer.zmags.com/publication/4c6b2262?page=5">vol. LXXXI/no. 36PERSPECTIVES14IN FO</a> vol. LXXXI/no. 36PERSPECTIVES14IN FO<a title="The CPA Journal - March 2011 page 6" href="http://viewer.zmags.com/publication/4c6b2262?page=6"> PublisherJOANNE S. BARRY </a> PublisherJOANNE S. BARRY <a title="The CPA Journal - March 2011 page 7" href="http://viewer.zmags.com/publication/4c6b2262?page=7">Government Accountingand Auditing ConferenceDa</a> Government Accountingand Auditing ConferenceDa<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> Mary Elizabeth Murphy’s Contributions to the Devel<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> Publisher’s Column, Solving New York State’s Fisca<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> Mary Elizabeth Murphy’s Contributions to the Devel<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> Mary Elizabeth Murphy’s Contributions to the Devel<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> The Keys to Integrity and a Sense of Well-being fo<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> The Keys to Integrity and a Sense of Well-being fo<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> The Keys to Integrity, Well-being for Accounting P<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> Perspectives, letters to the editor, fiscal watchd<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer P<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> The Dodd-Frank Wall Street Reform & Consumer Prote<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> The Dodd-Frank Wall Street Reform & Consumer Pr<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> Conversion from National to International Financia<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> Conversion from National to International Financ<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> Conversion from National to International Financ<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> Conversion from National to International Financia<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> Are Auditors of Public Companies Prepared for the <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> Are Auditors of Public Companies Prepared for the <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> Are Auditors of Public Companies Prepared for th<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> Are Auditors of Public Companies Prepared for the <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> Are Auditors of Public Companies Prepared for th<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> Are Auditors of Public Companies Prepared for th<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> Are Auditors of Public Companies Prepared for th<a title="The CPA Journal - March 2011 page 39" href="http://viewer.zmags.com/publication/4c6b2262?page=39">Give 100% to YourStaff and TheirProfessional G</a> Give 100% to YourStaff and TheirProfessional G<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> The Increase in Transparency Requirements for Corp<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> The Increase in Transparency Requirements for Co<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> The Increase in Transparency Requirements for Co<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> The Increase in Transparency Requirements for Corp<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> Basis Overstatement Still Does Not Trigger Six-Yea<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> Basis Overstatement Still Does Not Trigger Six-Yea<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> Basis Overstatement Still Does Not Trigger Six-Yea<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> Basis Overstatement Still Does Not Trigger Six-Yea<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> Corporate Taxation, New Healthcare Tax Credit for <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> Corporate Taxation, New Healthcare Tax Credit for <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> Corporate Taxation, New Healthcare Tax Credit for <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> Corporate Taxation, New Healthcare Tax Credit fo<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> International Taxation, Double Tax Treaties: The<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> International Taxation, Double Tax Treaties: The B<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> International Taxation, Double Tax Treaties: The<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> International Taxation, Double Tax Treaties: The<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> Estimating the Fair Value of Investments in Entiti<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> Estimating the Fair Value of Investments in Entiti<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> Estimating the Fair Value of Investments in En<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> Estimating the Fair Value of Investments in Enti<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> Estimating the Fair Value of Investments in Entiti<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> Estimating the Fair Value of Investments in Entiti<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> Estimating the Fair Value of Investments in Enti<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> Estimating the Fair Value of Investments in Entiti<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> Corporate finance, management, Retiree Benefits Ba<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> Corporate finance, management, Retiree Benefits Ba<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> Corporate finance, management, Retiree Benefits Ba<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> Corporate finance, management, Retiree Benefits Ba<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> Accountant’s Liability, E-Discovery Process and El<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> Accountant’s Liability, E-Discovery Process and <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> Responsibilities & Leadership, Future of the Profe<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> Responsibilities & Leadership, Future of the Profe<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> Responsibilities & Leadership, Future of the Profe<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> Responsibilities & Leadership, Future of the Profe<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> What to Bookmark, Website of the Month, technolo<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> What to Bookmark, Website of the Month, technolo<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> ClassifiedPROFESSIONAL OPPORTUNITY l BUSINESS l TA<a title="The CPA Journal - March 2011 page 77" href="http://viewer.zmags.com/publication/4c6b2262?page=77">PROFESSIONAL CONDUCTEXPERTPROFESSIONAL CON</a> PROFESSIONAL CONDUCTEXPERTPROFESSIONAL CON<a title="The CPA Journal - March 2011 page 78" href="http://viewer.zmags.com/publication/4c6b2262?page=78">New York City Metro TechnicalAccounting/Auditi</a> New York City Metro TechnicalAccounting/Auditi<a title="The CPA Journal - March 2011 page 79" href="http://viewer.zmags.com/publication/4c6b2262?page=79"> Become a subscriber toThe CPA Journal</a> Become a subscriber toThe CPA Journal<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 DATAmonthly up</a> ECONOMIC & MARKET DATAmonthly up<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 Letter to the U.S. Leadership: There’s a Hole <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>