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—Annual Financial Planning Issue—<br /> Rising Above<br /> Uncertainty<br /> Tax and Investment Opportunities on the Horizon<br /> · 2010 Tax Strategies · Investing in Solar · The `Personal' in PFPC ONTENTS<br /> september 2010<br /> 14 Accounting & Auditing<br /> ❙ Accounting<br /> Certain Unresolved Ambiguities in Pushdown Accounting<br /> By Hugo Nurnberg<br /> ❙ International Accounting<br /> How IFJS Convergence Vill Affect Accounting<br /> for Defined Benefit Plans<br /> By Emily K. Baculik<br /> ❙ Financial Reporting<br /> Did Sarbanes-Oxley Lead to Better Financial Jeporting?<br /> A Survey of Jecent Je<a title="The CPA Journal - September 2010 page 1" href="http://viewer.zmags.com/publication/cdacf879?page=1">—Annual Financial Planning Issue— Rising Above </a> <a title="The CPA Journal - September 2010 page 2" href="http://viewer.zmags.com/publication/cdacf879?page=2"></a> <a title="The CPA Journal - September 2010 page 3" href="http://viewer.zmags.com/publication/cdacf879?page=3"></a> <a title="The CPA Journal - September 2010 page 4" href="http://viewer.zmags.com/publication/cdacf879?page=4">C ONTENTS september 2010 </a> <a title="The CPA Journal - September 2010 page 5" href="http://viewer.zmags.com/publication/cdacf879?page=5">vol. LXXX/no.9 </a> <a title="The CPA Journal - September 2010 page 6" href="http://viewer.zmags.com/publication/cdacf879?page=6"> Publisher JOANNE S. BAJJY </a> <a title="The CPA Journal - September 2010 page 7" href="http://viewer.zmags.com/publication/cdacf879?page=7"></a> <a title="The CPA Journal - September 2010 page 8" href="http://viewer.zmags.com/publication/cdacf879?page=8">Protecting CPAs from the Risk of Financing Terrori</a> <a title="The CPA Journal - September 2010 page 9" href="http://viewer.zmags.com/publication/cdacf879?page=9">Revised Code of Conduct for the New Law - NYSSCPA,</a> <a title="The CPA Journal - September 2010 page 10" href="http://viewer.zmags.com/publication/cdacf879?page=10">Revised Code of Conduct for the New Law - NYSSCPA,</a> <a title="The CPA Journal - September 2010 page 11" href="http://viewer.zmags.com/publication/cdacf879?page=11">Protecting CPAs from the Risk of Financing Terrori</a> <a title="The CPA Journal - September 2010 page 12" href="http://viewer.zmags.com/publication/cdacf879?page=12">Protecting CPAs from the Risk of Financing Terrori</a> <a title="The CPA Journal - September 2010 page 13" href="http://viewer.zmags.com/publication/cdacf879?page=13">Protecting CPAs from the Risk of Financing Terrori</a> <a title="The CPA Journal - September 2010 page 14" href="http://viewer.zmags.com/publication/cdacf879?page=14">Evaluating the SEC’s New ‘Cooperating Witness’ Foc</a> <a title="The CPA Journal - September 2010 page 15" href="http://viewer.zmags.com/publication/cdacf879?page=15">Evaluating the SEC’s New ‘Cooperating Witness’ Foc</a> <a title="The CPA Journal - September 2010 page 16" href="http://viewer.zmags.com/publication/cdacf879?page=16"> Certain Unresolved Ambiguities in Pushdown Accou</a> <a title="The CPA Journal - September 2010 page 17" href="http://viewer.zmags.com/publication/cdacf879?page=17"> Certain Unresolved Ambiguities in Pushdown Accou</a> <a title="The CPA Journal - September 2010 page 18" href="http://viewer.zmags.com/publication/cdacf879?page=18">Certain Unresolved Ambiguities in Pushdown Account</a> <a title="The CPA Journal - September 2010 page 19" href="http://viewer.zmags.com/publication/cdacf879?page=19">Becker, Kaplan</a> <a title="The CPA Journal - September 2010 page 20" href="http://viewer.zmags.com/publication/cdacf879?page=20">Certain Unresolved Ambiguities in Pushdown Account</a> <a title="The CPA Journal - September 2010 page 21" href="http://viewer.zmags.com/publication/cdacf879?page=21"> Certain Unresolved Ambiguities in Pushdown Accou</a> <a title="The CPA Journal - September 2010 page 22" href="http://viewer.zmags.com/publication/cdacf879?page=22"> Certain Unresolved Ambiguities in Pushdown Accou</a> <a title="The CPA Journal - September 2010 page 23" href="http://viewer.zmags.com/publication/cdacf879?page=23">Certain Unresolved Ambiguities in Pushdown Account</a> <a title="The CPA Journal - September 2010 page 24" href="http://viewer.zmags.com/publication/cdacf879?page=24">How IFRS Convergence Will Affect Accounting for De</a> <a title="The CPA Journal - September 2010 page 25" href="http://viewer.zmags.com/publication/cdacf879?page=25">How IFRS Convergence Will Affect Accounting for De</a> <a title="The CPA Journal - September 2010 page 26" href="http://viewer.zmags.com/publication/cdacf879?page=26"> Did Sarbanes-Oxley Lead to Better Financial Repo</a> <a title="The CPA Journal - September 2010 page 27" href="http://viewer.zmags.com/publication/cdacf879?page=27">Did Sarbanes-Oxley Lead to Better Financial Report</a> <a title="The CPA Journal - September 2010 page 28" href="http://viewer.zmags.com/publication/cdacf879?page=28"> Did Sarbanes-Oxley Lead to Better Financial Repo</a> <a title="The CPA Journal - September 2010 page 29" href="http://viewer.zmags.com/publication/cdacf879?page=29">Did Sarbanes-Oxley Lead to Better Financial Report</a> <a title="The CPA Journal - September 2010 page 30" href="http://viewer.zmags.com/publication/cdacf879?page=30">Tax Penalties and Deterrence: Determining Effectiv</a> <a title="The CPA Journal - September 2010 page 31" href="http://viewer.zmags.com/publication/cdacf879?page=31">Tax Penalties and Deterrence: Determining Effectiv</a> <a title="The CPA Journal - September 2010 page 32" href="http://viewer.zmags.com/publication/cdacf879?page=32">Tax Penalties and Deterrence: Determining Effectiv</a> <a title="The CPA Journal - September 2010 page 33" href="http://viewer.zmags.com/publication/cdacf879?page=33">Tax Penalties and Deterrence: Determining Effectiv</a> <a title="The CPA Journal - September 2010 page 34" href="http://viewer.zmags.com/publication/cdacf879?page=34">Tax Penalties and Deterrence: Determining Effectiv</a> <a title="The CPA Journal - September 2010 page 35" href="http://viewer.zmags.com/publication/cdacf879?page=35"> Reexamination of the Deductibility of Graduate B</a> <a title="The CPA Journal - September 2010 page 36" href="http://viewer.zmags.com/publication/cdacf879?page=36"> Reexamination of the Deductibility of Graduate B</a> <a title="The CPA Journal - September 2010 page 37" href="http://viewer.zmags.com/publication/cdacf879?page=37"> Reexamination of the Deductibility of Graduate B</a> <a title="The CPA Journal - September 2010 page 38" href="http://viewer.zmags.com/publication/cdacf879?page=38">Reexamination of the Deductibility of Graduate Bus</a> <a title="The CPA Journal - September 2010 page 39" href="http://viewer.zmags.com/publication/cdacf879?page=39"> Recent Income Tax Developments Involving Cell Ph</a> <a title="The CPA Journal - September 2010 page 40" href="http://viewer.zmags.com/publication/cdacf879?page=40">Recent Income Tax Developments Involving Cell Phon</a> <a title="The CPA Journal - September 2010 page 41" href="http://viewer.zmags.com/publication/cdacf879?page=41"> Recent Income Tax Developments Involving Cell P</a> <a title="The CPA Journal - September 2010 page 42" href="http://viewer.zmags.com/publication/cdacf879?page=42">Recent Income Tax Developments Involving Cell Phon</a> <a title="The CPA Journal - September 2010 page 43" href="http://viewer.zmags.com/publication/cdacf879?page=43"> Recent Income Tax Developments Involving Cell Ph</a> <a title="The CPA Journal - September 2010 page 44" href="http://viewer.zmags.com/publication/cdacf879?page=44">Investment Opportunity Amid Tax Uncertainty. 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Why P</a> <a title="The CPA Journal - September 2010 page 51" href="http://viewer.zmags.com/publication/cdacf879?page=51"></a> <a title="The CPA Journal - September 2010 page 52" href="http://viewer.zmags.com/publication/cdacf879?page=52">Shining Light on a Solar Investment - Finance, per</a> <a title="The CPA Journal - September 2010 page 53" href="http://viewer.zmags.com/publication/cdacf879?page=53"> Shining Light on a Solar Investment - Finance, p</a> <a title="The CPA Journal - September 2010 page 54" href="http://viewer.zmags.com/publication/cdacf879?page=54"> Shining Light on a Solar Investment - Finance, </a> <a title="The CPA Journal - September 2010 page 55" href="http://viewer.zmags.com/publication/cdacf879?page=55">Shining Light on a Solar Investment - Finance, per</a> <a title="The CPA Journal - September 2010 page 56" href="http://viewer.zmags.com/publication/cdacf879?page=56">Shining Light on a Solar Investment - Finance, per</a> <a title="The CPA Journal - September 2010 page 57" href="http://viewer.zmags.com/publication/cdacf879?page=57">Shining Light on a Solar Investment - Finance, per</a> <a title="The CPA Journal - September 2010 page 58" href="http://viewer.zmags.com/publication/cdacf879?page=58"> Shining Light on a Solar Investment - Finance, p</a> <a title="The CPA Journal - September 2010 page 59" href="http://viewer.zmags.com/publication/cdacf879?page=59">Shining Light on a Solar Investment - Finance, per</a> <a title="The CPA Journal - September 2010 page 60" href="http://viewer.zmags.com/publication/cdacf879?page=60">The ‘Personal’ in Financial Planning: Importance o</a> <a title="The CPA Journal - September 2010 page 61" href="http://viewer.zmags.com/publication/cdacf879?page=61">The ‘Personal’ in Financial Planning: Importance o</a> <a title="The CPA Journal - September 2010 page 62" href="http://viewer.zmags.com/publication/cdacf879?page=62">The ‘Personal’ in Financial Planning: Importance o</a> <a title="The CPA Journal - September 2010 page 63" href="http://viewer.zmags.com/publication/cdacf879?page=63">The ‘Personal’ in Financial Planning: Importance o</a> <a title="The CPA Journal - September 2010 page 64" href="http://viewer.zmags.com/publication/cdacf879?page=64"> The ‘Personal’ in Financial Planning: Importan</a> <a title="The CPA Journal - September 2010 page 65" href="http://viewer.zmags.com/publication/cdacf879?page=65"> SAVE THE DATE! 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