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<br /> Illustrating the<br /> New Face of<br /> Government<br /> Balance<br /> Sheets<br /> GASB Statements<br /> 63 and 65<br /> Bloggers<br /> Coni fidentiality<br /> n the Cloud<br /> DPersonal<br /> evicWes at<br /> ork<br /> Tax Tips for<br /> FAE 2013 Conferences<br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> Changes and Challenges<br /> for the Exempt Community<br /> Exempt<br /> Organization<br /> Conference<br /> ▼<br /> ▲<br /> PREPARE FOR NEW REGULATIONS<br /> WITH THE LATEST ON:<br /> ◗ New York Nonprofit Revitalization Act of 2013<br /> ◗ IRS Compliance Issues<br /> ◗ Employee vs. Independent Contractor Revisited:<br /> Impact of the Affordable Care Act<br /> ◗ Update from the NYS Office of the State<br /> Comptroller<br /> ◗ Do’s and Don’ts for Structuring Joint Ventures<br /> ◗ How to Detect and Prevent Fraud<br /> ▲<br /> Wednesday, December 4, 2013<<a title="The CPA Journal - November 2013 page 1" href="http://viewer.zmags.com/publication/78bc7266?page=1"> Illustrating the New Face of Government Balan</a> <a title="The CPA Journal - November 2013 page 2" href="http://viewer.zmags.com/publication/78bc7266?page=2"> FAE 2013 Conferences </a> <a title="The CPA Journal - November 2013 page 3" href="http://viewer.zmags.com/publication/78bc7266?page=3"> FAE 2013 CPE CHOOSE YOUR FAE VALUE PASS P</a> <a title="The CPA Journal - November 2013 page 4" href="http://viewer.zmags.com/publication/78bc7266?page=4"> CONTENTS november 2013 6 PERSPECTIVES 16 IN F</a> <a title="The CPA Journal - November 2013 page 5" href="http://viewer.zmags.com/publication/78bc7266?page=5"> vol. LXXXIII/no. 11 40 ESSENTIALS 63TECH</a> <a title="The CPA Journal - November 2013 page 6" href="http://viewer.zmags.com/publication/78bc7266?page=6"> Not Yet a Member? Well, You’re Missing Out! </a> <a title="The CPA Journal - November 2013 page 7" href="http://viewer.zmags.com/publication/78bc7266?page=7"> FAE 2013 Web Events FAE's Upcoming Live Web Eve</a> <a title="The CPA Journal - November 2013 page 8" href="http://viewer.zmags.com/publication/78bc7266?page=8"> PERSPECTIVES risk management Helping Small an</a> <a title="The CPA Journal - November 2013 page 9" href="http://viewer.zmags.com/publication/78bc7266?page=9"> publisher’s column Are You the Future of the </a> <a title="The CPA Journal - November 2013 page 10" href="http://viewer.zmags.com/publication/78bc7266?page=10"> (Continued from page 6) Turning Business Threats </a> <a title="The CPA Journal - November 2013 page 11" href="http://viewer.zmags.com/publication/78bc7266?page=11"> ability to verify the completeness and accu- racy</a> <a title="The CPA Journal - November 2013 page 12" href="http://viewer.zmags.com/publication/78bc7266?page=12"> standards setting Accounting for Employee Sto</a> <a title="The CPA Journal - November 2013 page 13" href="http://viewer.zmags.com/publication/78bc7266?page=13"> measure the expense. Leading economists, even tho</a> <a title="The CPA Journal - November 2013 page 14" href="http://viewer.zmags.com/publication/78bc7266?page=14"> It should be noted that entities with sig- ni</a> <a title="The CPA Journal - November 2013 page 15" href="http://viewer.zmags.com/publication/78bc7266?page=15"> which date the options were exercised. The Exhibi</a> <a title="The CPA Journal - November 2013 page 16" href="http://viewer.zmags.com/publication/78bc7266?page=16"> book review Financial Statement Fraud: Strate</a> <a title="The CPA Journal - November 2013 page 17" href="http://viewer.zmags.com/publication/78bc7266?page=17"> Part III. This section looks at expense and li</a> <a title="The CPA Journal - November 2013 page 18" href="http://viewer.zmags.com/publication/78bc7266?page=18"> In Focus </a> <a title="The CPA Journal - November 2013 page 19" href="http://viewer.zmags.com/publication/78bc7266?page=19"> In Pursuit Reovfenues Federal Income Tax Reform B</a> <a title="The CPA Journal - November 2013 page 20" href="http://viewer.zmags.com/publication/78bc7266?page=20"> On October 15, 2013, Fitch Ratings placed the U</a> <a title="The CPA Journal - November 2013 page 21" href="http://viewer.zmags.com/publication/78bc7266?page=21"> whereas taxpayers with a MAGI of at least $200,00</a> <a title="The CPA Journal - November 2013 page 22" href="http://viewer.zmags.com/publication/78bc7266?page=22"> is the “cafeteria” (or IRC section 125) plan, whi</a> <a title="The CPA Journal - November 2013 page 23" href="http://viewer.zmags.com/publication/78bc7266?page=23"> Schedule A. The deduction for nonbusi- ness state</a> <a title="The CPA Journal - November 2013 page 24" href="http://viewer.zmags.com/publication/78bc7266?page=24"> ACCOUNTING & AUDITING government acc</a> <a title="The CPA Journal - November 2013 page 25" href="http://viewer.zmags.com/publication/78bc7266?page=25"> deferred outflows of resources and deferred inflo</a> <a title="The CPA Journal - November 2013 page 26" href="http://viewer.zmags.com/publication/78bc7266?page=26"> Arrangements, GASB required transferor government</a> <a title="The CPA Journal - November 2013 page 27" href="http://viewer.zmags.com/publication/78bc7266?page=27"> to report upon implementing GASB Statement 65. Ce</a> <a title="The CPA Journal - November 2013 page 28" href="http://viewer.zmags.com/publication/78bc7266?page=28"> deferred inflow? A liability must repre- the fu</a> <a title="The CPA Journal - November 2013 page 29" href="http://viewer.zmags.com/publication/78bc7266?page=29"> Although it is important to understand the dif</a> <a title="The CPA Journal - November 2013 page 30" href="http://viewer.zmags.com/publication/78bc7266?page=30"> following sections highlight the most com- monly </a> <a title="The CPA Journal - November 2013 page 31" href="http://viewer.zmags.com/publication/78bc7266?page=31"> are deferred inflows (or deferred outflows) only </a> <a title="The CPA Journal - November 2013 page 32" href="http://viewer.zmags.com/publication/78bc7266?page=32"> EXHIBIT 5 Governmental Activities in Government-W</a> <a title="The CPA Journal - November 2013 page 33" href="http://viewer.zmags.com/publication/78bc7266?page=33"> finally, the last two affect only the govern- men</a> <a title="The CPA Journal - November 2013 page 34" href="http://viewer.zmags.com/publication/78bc7266?page=34"> ACCOUNTING & AUDITING government acc</a> <a title="The CPA Journal - November 2013 page 35" href="http://viewer.zmags.com/publication/78bc7266?page=35"> Carrying Values Used for Mergers and Transfers of</a> <a title="The CPA Journal - November 2013 page 36" href="http://viewer.zmags.com/publication/78bc7266?page=36"> acquired (measured as described above). Sometimes</a> <a title="The CPA Journal - November 2013 page 37" href="http://viewer.zmags.com/publication/78bc7266?page=37"> </a> <a title="The CPA Journal - November 2013 page 38" href="http://viewer.zmags.com/publication/78bc7266?page=38"> ACCOUNTING & AUDITING employee benefi</a> <a title="The CPA Journal - November 2013 page 39" href="http://viewer.zmags.com/publication/78bc7266?page=39"> its misapplication of the respective account- ing</a> <a title="The CPA Journal - November 2013 page 40" href="http://viewer.zmags.com/publication/78bc7266?page=40"> used by them as premium holidays, reduc- tions in</a> <a title="The CPA Journal - November 2013 page 41" href="http://viewer.zmags.com/publication/78bc7266?page=41"> includes the expected claims, plus an additional </a> <a title="The CPA Journal - November 2013 page 42" href="http://viewer.zmags.com/publication/78bc7266?page=42"> TAXATION federal taxation </a> <a title="The CPA Journal - November 2013 page 43" href="http://viewer.zmags.com/publication/78bc7266?page=43"> Some items were paid with my person- al a</a> <a title="The CPA Journal - November 2013 page 44" href="http://viewer.zmags.com/publication/78bc7266?page=44"> sible for this casual hobby to generate an income</a> <a title="The CPA Journal - November 2013 page 45" href="http://viewer.zmags.com/publication/78bc7266?page=45"> I need to know the basics. Been blog- gin</a> <a title="The CPA Journal - November 2013 page 46" href="http://viewer.zmags.com/publication/78bc7266?page=46"> the deductibility of other items is mysteri- ous </a> <a title="The CPA Journal - November 2013 page 47" href="http://viewer.zmags.com/publication/78bc7266?page=47"> beginning with the month in which the software is</a> <a title="The CPA Journal - November 2013 page 48" href="http://viewer.zmags.com/publication/78bc7266?page=48"> TAXATION state and local taxation </a> <a title="The CPA Journal - November 2013 page 49" href="http://viewer.zmags.com/publication/78bc7266?page=49"> place, which might depend upon the method of deli</a> <a title="The CPA Journal - November 2013 page 50" href="http://viewer.zmags.com/publication/78bc7266?page=50"> (SSTIS) adopted the initial SSUTA by November 200</a> <a title="The CPA Journal - November 2013 page 51" href="http://viewer.zmags.com/publication/78bc7266?page=51"> SSUTA Requirements Audits. The SSUTA requires </a> <a title="The CPA Journal - November 2013 page 52" href="http://viewer.zmags.com/publication/78bc7266?page=52"> Providers,” Streamlined Sales Tax Governing Board</a> <a title="The CPA Journal - November 2013 page 53" href="http://viewer.zmags.com/publication/78bc7266?page=53"> aims to provide a simple, uniform tax sys- tem, i</a> <a title="The CPA Journal - November 2013 page 54" href="http://viewer.zmags.com/publication/78bc7266?page=54"> FINANCE employee benefit plans Employee Plan</a> <a title="The CPA Journal - November 2013 page 55" href="http://viewer.zmags.com/publication/78bc7266?page=55"> though the violations had not occurred. For examp</a> <a title="The CPA Journal - November 2013 page 56" href="http://viewer.zmags.com/publication/78bc7266?page=56"> The delinquent filer program may not be used i</a> <a title="The CPA Journal - November 2013 page 57" href="http://viewer.zmags.com/publication/78bc7266?page=57"> MANAGEMENT litigation support Evaluating the </a> <a title="The CPA Journal - November 2013 page 58" href="http://viewer.zmags.com/publication/78bc7266?page=58"> Communication Skills Because trials are often </a> <a title="The CPA Journal - November 2013 page 59" href="http://viewer.zmags.com/publication/78bc7266?page=59"> ness’s prior opinions and publications should be </a> <a title="The CPA Journal - November 2013 page 60" href="http://viewer.zmags.com/publication/78bc7266?page=60"> RESPONSIBILITIES & LEADERSHIP security Cl</a> <a title="The CPA Journal - November 2013 page 61" href="http://viewer.zmags.com/publication/78bc7266?page=61"> Prism forced major Internet companies to turn ove</a> <a title="The CPA Journal - November 2013 page 62" href="http://viewer.zmags.com/publication/78bc7266?page=62"> not protected by the Fourth Amendment. The proces</a> <a title="The CPA Journal - November 2013 page 63" href="http://viewer.zmags.com/publication/78bc7266?page=63"> </a> <a title="The CPA Journal - November 2013 page 64" href="http://viewer.zmags.com/publication/78bc7266?page=64"> While many CPA firms prepare and store documents </a> <a title="The CPA Journal - November 2013 page 65" href="http://viewer.zmags.com/publication/78bc7266?page=65"> TECHNOLOGY it management Addressing the Chal</a> <a title="The CPA Journal - November 2013 page 66" href="http://viewer.zmags.com/publication/78bc7266?page=66"> within their industries. According to a recent st</a> <a title="The CPA Journal - November 2013 page 67" href="http://viewer.zmags.com/publication/78bc7266?page=67"> with BYOD programs. For example, com- panies can </a> <a title="The CPA Journal - November 2013 page 68" href="http://viewer.zmags.com/publication/78bc7266?page=68"> TECHNOLOGY the cpa and the computer Linux </a> <a title="The CPA Journal - November 2013 page 69" href="http://viewer.zmags.com/publication/78bc7266?page=69"> minology). Distros differ in the programs they pa</a> <a title="The CPA Journal - November 2013 page 70" href="http://viewer.zmags.com/publication/78bc7266?page=70"> COMMON LINUX TERMS Desktop environment—a graphi</a> <a title="The CPA Journal - November 2013 page 71" href="http://viewer.zmags.com/publication/78bc7266?page=71"> (Synaptic, YaST, YUM, or APT, depend- ing upon th</a> <a title="The CPA Journal - November 2013 page 72" href="http://viewer.zmags.com/publication/78bc7266?page=72"> The Linux terminal mode (called the “shell”), </a> <a title="The CPA Journal - November 2013 page 73" href="http://viewer.zmags.com/publication/78bc7266?page=73"> Challenges of Adopting and Implementing Linux A</a> <a title="The CPA Journal - November 2013 page 74" href="http://viewer.zmags.com/publication/78bc7266?page=74"> TECHNOLOGY what to bookmark Website of t</a> <a title="The CPA Journal - November 2013 page 75" href="http://viewer.zmags.com/publication/78bc7266?page=75"> trends in cloud accounting. Articles are organize</a> <a title="The CPA Journal - November 2013 page 76" href="http://viewer.zmags.com/publication/78bc7266?page=76"> CLASSIFIEDMARKETPLACE PROFESSIONAL OPPORTUNITY l</a> <a title="The CPA Journal - November 2013 page 77" href="http://viewer.zmags.com/publication/78bc7266?page=77"> CLASSIFIED Peer Review If you nee</a> <a title="The CPA Journal - November 2013 page 78" href="http://viewer.zmags.com/publication/78bc7266?page=78"> CLASSIFIED Looking to sell you practice? Ready to</a> <a title="The CPA Journal - November 2013 page 79" href="http://viewer.zmags.com/publication/78bc7266?page=79"> CLASSIFIED SALES TAX PROBLEMS? More tha</a> <a title="The CPA Journal - November 2013 page 80" href="http://viewer.zmags.com/publication/78bc7266?page=80"> CLASSIFIED Now you can offer your clients multi-s</a> <a title="The CPA Journal - November 2013 page 81" href="http://viewer.zmags.com/publication/78bc7266?page=81"> ECONOMIC & MARKET DATA monthly u</a> <a title="The CPA Journal - November 2013 page 82" href="http://viewer.zmags.com/publication/78bc7266?page=82"> EDITORIAL a message from the editor-in-chief </a> <a title="The CPA Journal - November 2013 page 83" href="http://viewer.zmags.com/publication/78bc7266?page=83"> </a> <a title="The CPA Journal - November 2013 page 84" href="http://viewer.zmags.com/publication/78bc7266?page=84"> </a>