If you are visually impaired or blind, you can visit the PDF version by Pressing CONTROL + ALT + 4
Growth Potential<br /> in a Difficult Economy<br /> Plus<br /> ·The Next Step for IFRS<br /> ·Prospects for Second-Tier Firms<br /> ·Independent Contractor or Employee?CONTENTS<br /> june 2011<br /> 26 Accounting & Auditing<br /> ❙ International Accounting<br /> The Convergence of IFRS and U.S. GAAP:<br /> What Will the SEC's Next Step Be?<br /> By Tom Tyson<br /> ❙ Auditing<br /> Second-Tier Auditing Firms:<br /> Developments and Prospects<br /> By R. Mithu Dey and Ashok Robin<br /> ❙ Financial Reporting<br /> Restricted Stock Units and the Calculation of Basic<br /> and Diluted Earnings per Share<br /> By Josef Rashty and John O'Shaughnessy<br /> <a title="The CPA Journal - June 2011 page 1" href="http://viewer.zmags.com/publication/c9fea9fd?page=1">Growth Potential in a Difficult Economy Plus </a> <a title="The CPA Journal - June 2011 page 2" href="http://viewer.zmags.com/publication/c9fea9fd?page=2"></a> <a title="The CPA Journal - June 2011 page 3" href="http://viewer.zmags.com/publication/c9fea9fd?page=3"></a> <a title="The CPA Journal - June 2011 page 4" href="http://viewer.zmags.com/publication/c9fea9fd?page=4">CONTENTS june 2011 </a> <a title="The CPA Journal - June 2011 page 5" href="http://viewer.zmags.com/publication/c9fea9fd?page=5">vol. LXXXI/no. 6 6PERSPECTIVES 16IN FO</a> <a title="The CPA Journal - June 2011 page 6" href="http://viewer.zmags.com/publication/c9fea9fd?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - June 2011 page 7" href="http://viewer.zmags.com/publication/c9fea9fd?page=7"></a> <a title="The CPA Journal - June 2011 page 8" href="http://viewer.zmags.com/publication/c9fea9fd?page=8">Vendor Incentives: Out of the Shadows and into the</a> <a title="The CPA Journal - June 2011 page 9" href="http://viewer.zmags.com/publication/c9fea9fd?page=9">Publisher’s Column, Meet the Press: Building a Rel</a> <a title="The CPA Journal - June 2011 page 10" href="http://viewer.zmags.com/publication/c9fea9fd?page=10">Vendor Incentives: Out of the Shadows and into the</a> <a title="The CPA Journal - June 2011 page 11" href="http://viewer.zmags.com/publication/c9fea9fd?page=11"> Vendor Incentives: Out of the Shadows and into t</a> <a title="The CPA Journal - June 2011 page 12" href="http://viewer.zmags.com/publication/c9fea9fd?page=12">Vendor Incentives: Out of the Shadows and into the</a> <a title="The CPA Journal - June 2011 page 13" href="http://viewer.zmags.com/publication/c9fea9fd?page=13">Vendor Incentives: Out of the Shadows and into the</a> <a title="The CPA Journal - June 2011 page 14" href="http://viewer.zmags.com/publication/c9fea9fd?page=14">IRS Eases Rules on Liens for Taxpayers, Perspectiv</a> <a title="The CPA Journal - June 2011 page 15" href="http://viewer.zmags.com/publication/c9fea9fd?page=15">IRS Eases Rules on Liens for Taxpayers, Perspectiv</a> <a title="The CPA Journal - June 2011 page 16" href="http://viewer.zmags.com/publication/c9fea9fd?page=16">Guidance for Accounting Professors, higher educati</a> <a title="The CPA Journal - June 2011 page 17" href="http://viewer.zmags.com/publication/c9fea9fd?page=17">Guidance for Accounting Professors, higher educati</a> <a title="The CPA Journal - June 2011 page 18" href="http://viewer.zmags.com/publication/c9fea9fd?page=18">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 19" href="http://viewer.zmags.com/publication/c9fea9fd?page=19">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 20" href="http://viewer.zmags.com/publication/c9fea9fd?page=20">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 21" href="http://viewer.zmags.com/publication/c9fea9fd?page=21">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 22" href="http://viewer.zmags.com/publication/c9fea9fd?page=22">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 23" href="http://viewer.zmags.com/publication/c9fea9fd?page=23">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 24" href="http://viewer.zmags.com/publication/c9fea9fd?page=24">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 25" href="http://viewer.zmags.com/publication/c9fea9fd?page=25">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 26" href="http://viewer.zmags.com/publication/c9fea9fd?page=26">Growth Potential in a Difficult Economy, Strategi</a> <a title="The CPA Journal - June 2011 page 27" href="http://viewer.zmags.com/publication/c9fea9fd?page=27">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 28" href="http://viewer.zmags.com/publication/c9fea9fd?page=28">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 29" href="http://viewer.zmags.com/publication/c9fea9fd?page=29">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 30" href="http://viewer.zmags.com/publication/c9fea9fd?page=30">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 31" href="http://viewer.zmags.com/publication/c9fea9fd?page=31">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 32" href="http://viewer.zmags.com/publication/c9fea9fd?page=32">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 33" href="http://viewer.zmags.com/publication/c9fea9fd?page=33">International Accounting, The Convergence of IFRS </a> <a title="The CPA Journal - June 2011 page 34" href="http://viewer.zmags.com/publication/c9fea9fd?page=34">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 35" href="http://viewer.zmags.com/publication/c9fea9fd?page=35">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 36" href="http://viewer.zmags.com/publication/c9fea9fd?page=36">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 37" href="http://viewer.zmags.com/publication/c9fea9fd?page=37">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 38" href="http://viewer.zmags.com/publication/c9fea9fd?page=38">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 39" href="http://viewer.zmags.com/publication/c9fea9fd?page=39">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 40" href="http://viewer.zmags.com/publication/c9fea9fd?page=40">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 41" href="http://viewer.zmags.com/publication/c9fea9fd?page=41">Second-Tier Auditing Firms: Developments and Prosp</a> <a title="The CPA Journal - June 2011 page 42" href="http://viewer.zmags.com/publication/c9fea9fd?page=42">Financial Reporting, Restricted Stock Units and th</a> <a title="The CPA Journal - June 2011 page 43" href="http://viewer.zmags.com/publication/c9fea9fd?page=43">Financial Reporting, Restricted Stock Units and th</a> <a title="The CPA Journal - June 2011 page 44" href="http://viewer.zmags.com/publication/c9fea9fd?page=44">Financial Reporting, Restricted Stock Units and th</a> <a title="The CPA Journal - June 2011 page 45" href="http://viewer.zmags.com/publication/c9fea9fd?page=45">Financial Reporting, Restricted Stock Units and th</a> <a title="The CPA Journal - June 2011 page 46" href="http://viewer.zmags.com/publication/c9fea9fd?page=46">Financial Reporting, Restricted Stock Units and th</a> <a title="The CPA Journal - June 2011 page 47" href="http://viewer.zmags.com/publication/c9fea9fd?page=47"> Financial Reporting, Restricted Stock Units and </a> <a title="The CPA Journal - June 2011 page 48" href="http://viewer.zmags.com/publication/c9fea9fd?page=48">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 49" href="http://viewer.zmags.com/publication/c9fea9fd?page=49">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 50" href="http://viewer.zmags.com/publication/c9fea9fd?page=50">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 51" href="http://viewer.zmags.com/publication/c9fea9fd?page=51">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 52" href="http://viewer.zmags.com/publication/c9fea9fd?page=52">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 53" href="http://viewer.zmags.com/publication/c9fea9fd?page=53">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 54" href="http://viewer.zmags.com/publication/c9fea9fd?page=54">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 55" href="http://viewer.zmags.com/publication/c9fea9fd?page=55">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 56" href="http://viewer.zmags.com/publication/c9fea9fd?page=56">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 57" href="http://viewer.zmags.com/publication/c9fea9fd?page=57">Federal Taxation, Independent Contractor or Emplo</a> <a title="The CPA Journal - June 2011 page 58" href="http://viewer.zmags.com/publication/c9fea9fd?page=58">Personal Financial Planning, Should Home Buyers C</a> <a title="The CPA Journal - June 2011 page 59" href="http://viewer.zmags.com/publication/c9fea9fd?page=59">Personal Financial Planning, Should Home Buyers C</a> <a title="The CPA Journal - June 2011 page 60" href="http://viewer.zmags.com/publication/c9fea9fd?page=60">Personal Financial Planning, Should Home Buyers C</a> <a title="The CPA Journal - June 2011 page 61" href="http://viewer.zmags.com/publication/c9fea9fd?page=61">Personal Financial Planning, Should Home Buyers C</a> <a title="The CPA Journal - June 2011 page 62" href="http://viewer.zmags.com/publication/c9fea9fd?page=62">Personal Financial Planning, Should Home Buyers C</a> <a title="The CPA Journal - June 2011 page 63" href="http://viewer.zmags.com/publication/c9fea9fd?page=63">Personal Financial Planning, Should Home Buyers C</a> <a title="The CPA Journal - June 2011 page 64" href="http://viewer.zmags.com/publication/c9fea9fd?page=64">Management, CPA Consultant, Buy-Sell Agreements, B</a> <a title="The CPA Journal - June 2011 page 65" href="http://viewer.zmags.com/publication/c9fea9fd?page=65">The CPA Journal - June 2011 seek the lowest p</a> <a title="The CPA Journal - June 2011 page 66" href="http://viewer.zmags.com/publication/c9fea9fd?page=66">Management, CPA Consultant, Buy-Sell Agreements, B</a> <a title="The CPA Journal - June 2011 page 67" href="http://viewer.zmags.com/publication/c9fea9fd?page=67">Management, CPA Consultant, Buy-Sell Agreements, B</a> <a title="The CPA Journal - June 2011 page 68" href="http://viewer.zmags.com/publication/c9fea9fd?page=68">Management, CPA Consultant, Buy-Sell Agreements, B</a> <a title="The CPA Journal - June 2011 page 69" href="http://viewer.zmags.com/publication/c9fea9fd?page=69">Management, CPA Consultant, Buy-Sell Agreements, B</a> <a title="The CPA Journal - June 2011 page 70" href="http://viewer.zmags.com/publication/c9fea9fd?page=70">Responsibilities & Leadership, Auditing and Monito</a> <a title="The CPA Journal - June 2011 page 71" href="http://viewer.zmags.com/publication/c9fea9fd?page=71">Responsibilities & Leadership, Auditing and Monito</a> <a title="The CPA Journal - June 2011 page 72" href="http://viewer.zmags.com/publication/c9fea9fd?page=72">Responsibilities & Leadership, Auditing and Monito</a> <a title="The CPA Journal - June 2011 page 73" href="http://viewer.zmags.com/publication/c9fea9fd?page=73">Responsibilities & Leadership, Auditing and Monito</a> <a title="The CPA Journal - June 2011 page 74" href="http://viewer.zmags.com/publication/c9fea9fd?page=74">Website of the Month, Financial Fraud Law, technol</a> <a title="The CPA Journal - June 2011 page 75" href="http://viewer.zmags.com/publication/c9fea9fd?page=75">Website of the Month, Financial Fraud Law, technol</a> <a title="The CPA Journal - June 2011 page 76" href="http://viewer.zmags.com/publication/c9fea9fd?page=76">CLASSIFIEDMARKETPLACE PROFESSIONAL OPPORTUNITY l </a> <a title="The CPA Journal - June 2011 page 77" href="http://viewer.zmags.com/publication/c9fea9fd?page=77">CPA FIRMS OR PARTNERS We represent a number of </a> <a title="The CPA Journal - June 2011 page 78" href="http://viewer.zmags.com/publication/c9fea9fd?page=78">PRACTICE WANTED Midtown CPA firm seeks merger</a> <a title="The CPA Journal - June 2011 page 79" href="http://viewer.zmags.com/publication/c9fea9fd?page=79">Peer Review Help QC Documents EQCR Monitoring an</a> <a title="The CPA Journal - June 2011 page 80" href="http://viewer.zmags.com/publication/c9fea9fd?page=80"> Ad Index & FAXFORMATION Service. Here's the q</a> <a title="The CPA Journal - June 2011 page 81" href="http://viewer.zmags.com/publication/c9fea9fd?page=81">ECONOMIC & MARKET DATA monthly up</a> <a title="The CPA Journal - June 2011 page 82" href="http://viewer.zmags.com/publication/c9fea9fd?page=82">Financial Market Alchemy: Turning Junk into Gold, </a> <a title="The CPA Journal - June 2011 page 83" href="http://viewer.zmags.com/publication/c9fea9fd?page=83"></a> <a title="The CPA Journal - June 2011 page 84" href="http://viewer.zmags.com/publication/c9fea9fd?page=84"></a>