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Tax Incentives<br /> of Going Green<br />  Postponing IFRS  Creative Uses of Insurance  The Paperless OfficeCONTENTS<br /> november 2010<br /> 26 Accounting & Auditing<br /> ❙ International Accounting<br /> IFRS Adoption in the U.S.: Why the Postponement?<br /> By Qun Liu and Kenneth Hiltebeitel<br /> ❙ Accounting<br /> Revenue Recognition<br /> for Cloud-Based Computing Arrangements<br /> By Josef Rashty and John O'Shaughnessy<br /> ❙ Auditing<br /> Reporting on Other and Required Supplementary Information<br /> in Documents Containing Audited Financial Statements<br /> By Kurt Pany, Lynn Pringle, and Jian Zhang<br /> ❙ Accoun<a title="The CPA Journal - November 2010 page 1" href="http://viewer.zmags.com/publication/9dadbd6a?page=1">Tax Incentives of Going Green  Postpo</a> <a title="The CPA Journal - November 2010 page 2" href="http://viewer.zmags.com/publication/9dadbd6a?page=2"></a> <a title="The CPA Journal - November 2010 page 3" href="http://viewer.zmags.com/publication/9dadbd6a?page=3"></a> <a title="The CPA Journal - November 2010 page 4" href="http://viewer.zmags.com/publication/9dadbd6a?page=4">CONTENTS november 2010 </a> <a title="The CPA Journal - November 2010 page 5" href="http://viewer.zmags.com/publication/9dadbd6a?page=5">vol. LXXX/no.11 </a> <a title="The CPA Journal - November 2010 page 6" href="http://viewer.zmags.com/publication/9dadbd6a?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - November 2010 page 7" href="http://viewer.zmags.com/publication/9dadbd6a?page=7"></a> <a title="The CPA Journal - November 2010 page 8" href="http://viewer.zmags.com/publication/9dadbd6a?page=8">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 9" href="http://viewer.zmags.com/publication/9dadbd6a?page=9">Publisher’s Column, In Recession of Recovery, CPA</a> <a title="The CPA Journal - November 2010 page 10" href="http://viewer.zmags.com/publication/9dadbd6a?page=10">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 11" href="http://viewer.zmags.com/publication/9dadbd6a?page=11">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 12" href="http://viewer.zmags.com/publication/9dadbd6a?page=12">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 13" href="http://viewer.zmags.com/publication/9dadbd6a?page=13">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 14" href="http://viewer.zmags.com/publication/9dadbd6a?page=14">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 15" href="http://viewer.zmags.com/publication/9dadbd6a?page=15">How Does the New Generation of Accounting Majors M</a> <a title="The CPA Journal - November 2010 page 16" href="http://viewer.zmags.com/publication/9dadbd6a?page=16">Tips for Advising Clients on Retirement Planning, </a> <a title="The CPA Journal - November 2010 page 17" href="http://viewer.zmags.com/publication/9dadbd6a?page=17">Tips for Advising Clients on Retirement Planning, </a> <a title="The CPA Journal - November 2010 page 18" href="http://viewer.zmags.com/publication/9dadbd6a?page=18">The Need for Transparency in PCAOB Disciplinary Pr</a> <a title="The CPA Journal - November 2010 page 19" href="http://viewer.zmags.com/publication/9dadbd6a?page=19">The Need for Transparency in PCAOB Disciplinary Pr</a> <a title="The CPA Journal - November 2010 page 20" href="http://viewer.zmags.com/publication/9dadbd6a?page=20">Tax Incentives of Going Green, Matt Bourgeois, Kev</a> <a title="The CPA Journal - November 2010 page 21" href="http://viewer.zmags.com/publication/9dadbd6a?page=21">Tax Incentives of Going Green, Matt Bourgeois, Kev</a> <a title="The CPA Journal - November 2010 page 22" href="http://viewer.zmags.com/publication/9dadbd6a?page=22">Tax Incentives of Going Green, Matt Bourgeois, Kev</a> <a title="The CPA Journal - November 2010 page 23" href="http://viewer.zmags.com/publication/9dadbd6a?page=23">Tax Incentives of Going Green, Matt Bourgeois, Kev</a> <a title="The CPA Journal - November 2010 page 24" href="http://viewer.zmags.com/publication/9dadbd6a?page=24"> Tax Incentives of Going Green, Matt Bourgeois, K</a> <a title="The CPA Journal - November 2010 page 25" href="http://viewer.zmags.com/publication/9dadbd6a?page=25"> Tax Incentives of Going Green, Matt Bourgeois, K</a> <a title="The CPA Journal - November 2010 page 26" href="http://viewer.zmags.com/publication/9dadbd6a?page=26">Tax Incentives of Going Green, Matt Bourgeois, Kev</a> <a title="The CPA Journal - November 2010 page 27" href="http://viewer.zmags.com/publication/9dadbd6a?page=27"></a> <a title="The CPA Journal - November 2010 page 28" href="http://viewer.zmags.com/publication/9dadbd6a?page=28">International Accounting, IFRS Adoption in the U.S</a> <a title="The CPA Journal - November 2010 page 29" href="http://viewer.zmags.com/publication/9dadbd6a?page=29">International Accounting, IFRS Adoption in the U.S</a> <a title="The CPA Journal - November 2010 page 30" href="http://viewer.zmags.com/publication/9dadbd6a?page=30"> International Accounting, IFRS Adoption in the U</a> <a title="The CPA Journal - November 2010 page 31" href="http://viewer.zmags.com/publication/9dadbd6a?page=31"> International Accounting, IFRS Adoption in the U.</a> <a title="The CPA Journal - November 2010 page 32" href="http://viewer.zmags.com/publication/9dadbd6a?page=32">International Accounting, IFRS Adoption in the U.S</a> <a title="The CPA Journal - November 2010 page 33" href="http://viewer.zmags.com/publication/9dadbd6a?page=33"></a> <a title="The CPA Journal - November 2010 page 34" href="http://viewer.zmags.com/publication/9dadbd6a?page=34">Revenue Recognition for Cloud-Based Computing Arra</a> <a title="The CPA Journal - November 2010 page 35" href="http://viewer.zmags.com/publication/9dadbd6a?page=35">Revenue Recognition for Cloud-Based Computing Arra</a> <a title="The CPA Journal - November 2010 page 36" href="http://viewer.zmags.com/publication/9dadbd6a?page=36"> Revenue Recognition for Cloud-Based Computin</a> <a title="The CPA Journal - November 2010 page 37" href="http://viewer.zmags.com/publication/9dadbd6a?page=37"> Revenue Recognition for Cloud-Based Computing Ar</a> <a title="The CPA Journal - November 2010 page 38" href="http://viewer.zmags.com/publication/9dadbd6a?page=38"> Reporting on Other and Required Supplementary In</a> <a title="The CPA Journal - November 2010 page 39" href="http://viewer.zmags.com/publication/9dadbd6a?page=39">Reporting on Other and Required Supplementary Info</a> <a title="The CPA Journal - November 2010 page 40" href="http://viewer.zmags.com/publication/9dadbd6a?page=40">Reporting on Other and Required Supplementary Info</a> <a title="The CPA Journal - November 2010 page 41" href="http://viewer.zmags.com/publication/9dadbd6a?page=41"> Reporting on Other and Required Supplementary I</a> <a title="The CPA Journal - November 2010 page 42" href="http://viewer.zmags.com/publication/9dadbd6a?page=42">No Accounting for Misconduct: Postemployment Benef</a> <a title="The CPA Journal - November 2010 page 43" href="http://viewer.zmags.com/publication/9dadbd6a?page=43">No Accounting for Misconduct: Postemployment Benef</a> <a title="The CPA Journal - November 2010 page 44" href="http://viewer.zmags.com/publication/9dadbd6a?page=44"> No Accounting for Misconduct: Postemployment Ben</a> <a title="The CPA Journal - November 2010 page 45" href="http://viewer.zmags.com/publication/9dadbd6a?page=45"> No Accounting for Misconduct: Postemployment Ben</a> <a title="The CPA Journal - November 2010 page 46" href="http://viewer.zmags.com/publication/9dadbd6a?page=46">The Basics of Private Letter Rulings, federal taxa</a> <a title="The CPA Journal - November 2010 page 47" href="http://viewer.zmags.com/publication/9dadbd6a?page=47">The Basics of Private Letter Rulings, federal taxa</a> <a title="The CPA Journal - November 2010 page 48" href="http://viewer.zmags.com/publication/9dadbd6a?page=48">The Basics of Private Letter Rulings, federal taxa</a> <a title="The CPA Journal - November 2010 page 49" href="http://viewer.zmags.com/publication/9dadbd6a?page=49">The Basics of Private Letter Rulings, federal taxa</a> <a title="The CPA Journal - November 2010 page 50" href="http://viewer.zmags.com/publication/9dadbd6a?page=50">Federal Taxation, Children and the AMT: Saved by t</a> <a title="The CPA Journal - November 2010 page 51" href="http://viewer.zmags.com/publication/9dadbd6a?page=51">Federal Taxation, Children and the AMT: Saved by t</a> <a title="The CPA Journal - November 2010 page 52" href="http://viewer.zmags.com/publication/9dadbd6a?page=52">Personal Financial Planning, Creative Uses of Insu</a> <a title="The CPA Journal - November 2010 page 53" href="http://viewer.zmags.com/publication/9dadbd6a?page=53">Personal Financial Planning, Creative Uses of Insu</a> <a title="The CPA Journal - November 2010 page 54" href="http://viewer.zmags.com/publication/9dadbd6a?page=54">Personal Financial Planning, Creative Uses of Insu</a> <a title="The CPA Journal - November 2010 page 55" href="http://viewer.zmags.com/publication/9dadbd6a?page=55"> Personal Financial Planning, Creative Uses of </a> <a title="The CPA Journal - November 2010 page 56" href="http://viewer.zmags.com/publication/9dadbd6a?page=56"> Personal Financial Planning, Creative Uses o</a> <a title="The CPA Journal - November 2010 page 57" href="http://viewer.zmags.com/publication/9dadbd6a?page=57">Personal Financial Planning, Creative Uses of Insu</a> <a title="The CPA Journal - November 2010 page 58" href="http://viewer.zmags.com/publication/9dadbd6a?page=58">Personal Financial Planning, Creative Uses of Insu</a> <a title="The CPA Journal - November 2010 page 59" href="http://viewer.zmags.com/publication/9dadbd6a?page=59">The CPA Journal - November 2010 FAE Has You C</a> <a title="The CPA Journal - November 2010 page 60" href="http://viewer.zmags.com/publication/9dadbd6a?page=60">Corporate Finance, Underwater Stock Compensation: </a> <a title="The CPA Journal - November 2010 page 61" href="http://viewer.zmags.com/publication/9dadbd6a?page=61">Corporate Finance, Underwater Stock Compensation: </a> <a title="The CPA Journal - November 2010 page 62" href="http://viewer.zmags.com/publication/9dadbd6a?page=62">Corporate Finance, Underwater Stock Compensation: </a> <a title="The CPA Journal - November 2010 page 63" href="http://viewer.zmags.com/publication/9dadbd6a?page=63"> Corporate Finance, Underwater Stock Compensation:</a> <a title="The CPA Journal - November 2010 page 64" href="http://viewer.zmags.com/publication/9dadbd6a?page=64">Corporate Finance, Underwater Stock Compensation: </a> <a title="The CPA Journal - November 2010 page 65" href="http://viewer.zmags.com/publication/9dadbd6a?page=65">CPA Consultant, How Patent Vulnerability Impacts V</a> <a title="The CPA Journal - November 2010 page 66" href="http://viewer.zmags.com/publication/9dadbd6a?page=66">CPA Consultant, How Patent Vulnerability Impacts V</a> <a title="The CPA Journal - November 2010 page 67" href="http://viewer.zmags.com/publication/9dadbd6a?page=67">CPA Consultant, How Patent Vulnerability Impacts V</a> <a title="The CPA Journal - November 2010 page 68" href="http://viewer.zmags.com/publication/9dadbd6a?page=68"> Professional Practices, CPA Firms Going Green: T</a> <a title="The CPA Journal - November 2010 page 69" href="http://viewer.zmags.com/publication/9dadbd6a?page=69">Professional Practices, CPA Firms Going Green: The</a> <a title="The CPA Journal - November 2010 page 70" href="http://viewer.zmags.com/publication/9dadbd6a?page=70">Professional Practices, CPA Firms Going Green: The</a> <a title="The CPA Journal - November 2010 page 71" href="http://viewer.zmags.com/publication/9dadbd6a?page=71">Professional Practices, CPA Firms Going Green: The</a> <a title="The CPA Journal - November 2010 page 72" href="http://viewer.zmags.com/publication/9dadbd6a?page=72"> Professional Practices, CPA Firms Going Green: T</a> <a title="The CPA Journal - November 2010 page 73" href="http://viewer.zmags.com/publication/9dadbd6a?page=73"> Professional Practices, CPA Firms Going Gree</a> <a title="The CPA Journal - November 2010 page 74" href="http://viewer.zmags.com/publication/9dadbd6a?page=74">What to Bookmark, Website of the Month: Center for</a> <a title="The CPA Journal - November 2010 page 75" href="http://viewer.zmags.com/publication/9dadbd6a?page=75">What to Bookmark, Website of the Month: Center for</a> <a title="The CPA Journal - November 2010 page 76" href="http://viewer.zmags.com/publication/9dadbd6a?page=76">ClassifiedPROFESSIONAL OPPORTUNITY l BUSINESS l TA</a> <a title="The CPA Journal - November 2010 page 77" href="http://viewer.zmags.com/publication/9dadbd6a?page=77">RMSBG, Bergen County's largest independent accoun</a> <a title="The CPA Journal - November 2010 page 78" href="http://viewer.zmags.com/publication/9dadbd6a?page=78">OFFICE SPACE AVAILABLE THROUGHOUT MANHATTAN 30</a> <a title="The CPA Journal - November 2010 page 79" href="http://viewer.zmags.com/publication/9dadbd6a?page=79">LEGAL SERVICES PROFESSIONAL CONDUCT EXPERT For</a> <a title="The CPA Journal - November 2010 page 80" href="http://viewer.zmags.com/publication/9dadbd6a?page=80"> </a> <a title="The CPA Journal - November 2010 page 81" href="http://viewer.zmags.com/publication/9dadbd6a?page=81">ECONOMIC & MARKET DATA monthly up</a> <a title="The CPA Journal - November 2010 page 82" href="http://viewer.zmags.com/publication/9dadbd6a?page=82">Real Estate: A Hands-On Approach to Investing, Mar</a> <a title="The CPA Journal - November 2010 page 83" href="http://viewer.zmags.com/publication/9dadbd6a?page=83"></a> <a title="The CPA Journal - November 2010 page 84" href="http://viewer.zmags.com/publication/9dadbd6a?page=84"></a>