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Baruch College's 10th Annual Financial Reporting Conference<br /> Fine-Tuning<br /> Financial Reporting<br /> Views from<br /> Regulators and<br /> the Profession<br /> Plus<br /> · Options Under IFRS<br /> · Audit Fees and Ethics<br /> · Mandatory Partner RotationCONTENTS<br /> august 2011<br /> 44 Accounting & Auditing<br /> ❙ International Accounting<br /> Accounting Policy Options in IFRS:<br /> Weighing the Choices Upon First-Time Adoption<br /> By Eva K. Jermakowicz and Barry Jay Epstein<br /> ❙ Accounting<br /> Accounting for Stock Options:<br /> A Comparative Simulation for Straight-Line<br /> and Graded Vesting Attributions Methods<br /> By David G. DeBoskey and Kevin M. Lightner<br /> 54 Taxation<br /> <a title="The CPA Journal - August 2011 page 1" href="http://viewer.zmags.com/publication/a01990f9?page=1">Baruch College's 10th Annual Financial Reporting C</a> <a title="The CPA Journal - August 2011 page 2" href="http://viewer.zmags.com/publication/a01990f9?page=2"></a> <a title="The CPA Journal - August 2011 page 3" href="http://viewer.zmags.com/publication/a01990f9?page=3"></a> <a title="The CPA Journal - August 2011 page 4" href="http://viewer.zmags.com/publication/a01990f9?page=4">CONTENTS august 2011 </a> <a title="The CPA Journal - August 2011 page 5" href="http://viewer.zmags.com/publication/a01990f9?page=5">vol. LXXXI/no. 8 6PERSPECTIVES 16IN FO</a> <a title="The CPA Journal - August 2011 page 6" href="http://viewer.zmags.com/publication/a01990f9?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - August 2011 page 7" href="http://viewer.zmags.com/publication/a01990f9?page=7"></a> <a title="The CPA Journal - August 2011 page 8" href="http://viewer.zmags.com/publication/a01990f9?page=8">Profile of Jacob K. Lasser: New York CPA and a Fam</a> <a title="The CPA Journal - August 2011 page 9" href="http://viewer.zmags.com/publication/a01990f9?page=9">Publisher’s Column, CPAPAC: How Does It Work for Y</a> <a title="The CPA Journal - August 2011 page 10" href="http://viewer.zmags.com/publication/a01990f9?page=10">Profile of Jacob K. Lasser: New York CPA and a Fam</a> <a title="The CPA Journal - August 2011 page 11" href="http://viewer.zmags.com/publication/a01990f9?page=11">Profile of Jacob K. Lasser: New York CPA and a Fam</a> <a title="The CPA Journal - August 2011 page 12" href="http://viewer.zmags.com/publication/a01990f9?page=12">Profile of Jacob K. Lasser: New York CPA and a Fam</a> <a title="The CPA Journal - August 2011 page 13" href="http://viewer.zmags.com/publication/a01990f9?page=13">2010 Max Block Awards Presented, The CPA Journal, </a> <a title="The CPA Journal - August 2011 page 14" href="http://viewer.zmags.com/publication/a01990f9?page=14">PCAOB Proposed Standards on the Auditor’s Reportin</a> <a title="The CPA Journal - August 2011 page 15" href="http://viewer.zmags.com/publication/a01990f9?page=15">Inbox: Letters to the Editor, Greed: Connecting th</a> <a title="The CPA Journal - August 2011 page 16" href="http://viewer.zmags.com/publication/a01990f9?page=16">Inbox: Letters to the Editor, Greed: Connecting th</a> <a title="The CPA Journal - August 2011 page 17" href="http://viewer.zmags.com/publication/a01990f9?page=17">Earn Your Summer CPE with FAE FAE's summer seaso</a> <a title="The CPA Journal - August 2011 page 18" href="http://viewer.zmags.com/publication/a01990f9?page=18">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 19" href="http://viewer.zmags.com/publication/a01990f9?page=19">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 20" href="http://viewer.zmags.com/publication/a01990f9?page=20">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 21" href="http://viewer.zmags.com/publication/a01990f9?page=21">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 22" href="http://viewer.zmags.com/publication/a01990f9?page=22">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 23" href="http://viewer.zmags.com/publication/a01990f9?page=23">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 24" href="http://viewer.zmags.com/publication/a01990f9?page=24">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 25" href="http://viewer.zmags.com/publication/a01990f9?page=25">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 26" href="http://viewer.zmags.com/publication/a01990f9?page=26">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 27" href="http://viewer.zmags.com/publication/a01990f9?page=27">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 28" href="http://viewer.zmags.com/publication/a01990f9?page=28">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 29" href="http://viewer.zmags.com/publication/a01990f9?page=29">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 30" href="http://viewer.zmags.com/publication/a01990f9?page=30">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 31" href="http://viewer.zmags.com/publication/a01990f9?page=31">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 32" href="http://viewer.zmags.com/publication/a01990f9?page=32">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 33" href="http://viewer.zmags.com/publication/a01990f9?page=33">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 34" href="http://viewer.zmags.com/publication/a01990f9?page=34">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 35" href="http://viewer.zmags.com/publication/a01990f9?page=35">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 36" href="http://viewer.zmags.com/publication/a01990f9?page=36">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 37" href="http://viewer.zmags.com/publication/a01990f9?page=37">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 38" href="http://viewer.zmags.com/publication/a01990f9?page=38">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - August 2011 page 39" href="http://viewer.zmags.com/publication/a01990f9?page=39">Fine-Tuning Financial Reporting: Views from Regula</a> <a title="The CPA Journal - 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