—Annual Financial Planning Issue—<br />
Building<br />
Wealth<br />
Update on Home Buying,<br />
Life Insurance Trusts,<br />
and Estate Planning<br />
Plus<br />
·The Next Step for XBRL<br />
·New Comprehensive<br />
Income Reporting Standard<br />
·Intercompany Transfer Price<br />
ConsiderationsCONTENTS<br />
september 2011<br />
14 Accounting & Auditing<br />
❙ Accounting<br />
The Convergence Project:<br />
The Matter of Financial Statement Presentation<br />
By Brian W. Carpenter and Daniel P. Mahoney<br />
❙ Financial Reporting<br />
Comprehensive Income Reporting:<br />
FASB Decides Location Matters<br />
By Dennis J. Chambers<br />
26 Taxation<br />
❙ Corporate Taxation<br />
<a title="The CPA Journal - September 2011 page 1" href="http://viewer.zmags.com/publication/d42ae0f8?page=1">—Annual Financial Planning Issue— Buildin</a>
<a title="The CPA Journal - September 2011 page 2" href="http://viewer.zmags.com/publication/d42ae0f8?page=2"></a>
<a title="The CPA Journal - September 2011 page 3" href="http://viewer.zmags.com/publication/d42ae0f8?page=3"></a>
<a title="The CPA Journal - September 2011 page 4" href="http://viewer.zmags.com/publication/d42ae0f8?page=4">CONTENTS september 2011 </a>
<a title="The CPA Journal - September 2011 page 5" href="http://viewer.zmags.com/publication/d42ae0f8?page=5">vol. LXXXI/no.9 </a>
<a title="The CPA Journal - September 2011 page 6" href="http://viewer.zmags.com/publication/d42ae0f8?page=6"> Publisher JOANNE S. BARRY </a>
<a title="The CPA Journal - September 2011 page 7" href="http://viewer.zmags.com/publication/d42ae0f8?page=7"></a>
<a title="The CPA Journal - September 2011 page 8" href="http://viewer.zmags.com/publication/d42ae0f8?page=8">The Journey of the Business Use of the Home Office</a>
<a title="The CPA Journal - September 2011 page 9" href="http://viewer.zmags.com/publication/d42ae0f8?page=9">Publisher’s Column, Another Bite at the Big Apple:</a>
<a title="The CPA Journal - September 2011 page 10" href="http://viewer.zmags.com/publication/d42ae0f8?page=10">The Journey of the Business Use of the Home Office</a>
<a title="The CPA Journal - September 2011 page 11" href="http://viewer.zmags.com/publication/d42ae0f8?page=11">The Journey of the Business Use of the Home Office</a>
<a title="The CPA Journal - September 2011 page 12" href="http://viewer.zmags.com/publication/d42ae0f8?page=12">The Journey of the Business Use of the Home Office</a>
<a title="The CPA Journal - September 2011 page 13" href="http://viewer.zmags.com/publication/d42ae0f8?page=13">Considerations on Cloud Computing for CPAs, perspe</a>
<a title="The CPA Journal - September 2011 page 14" href="http://viewer.zmags.com/publication/d42ae0f8?page=14">Considerations on Cloud Computing for CPAs, perspe</a>
<a title="The CPA Journal - September 2011 page 15" href="http://viewer.zmags.com/publication/d42ae0f8?page=15">PNC, CFO, cash flow options, banking SEPTEMBE</a>
<a title="The CPA Journal - September 2011 page 16" href="http://viewer.zmags.com/publication/d42ae0f8?page=16">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 17" href="http://viewer.zmags.com/publication/d42ae0f8?page=17">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 18" href="http://viewer.zmags.com/publication/d42ae0f8?page=18">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 19" href="http://viewer.zmags.com/publication/d42ae0f8?page=19">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 20" href="http://viewer.zmags.com/publication/d42ae0f8?page=20">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 21" href="http://viewer.zmags.com/publication/d42ae0f8?page=21">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 22" href="http://viewer.zmags.com/publication/d42ae0f8?page=22">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 23" href="http://viewer.zmags.com/publication/d42ae0f8?page=23">The Convergence Project: The Matter of Financial S</a>
<a title="The CPA Journal - September 2011 page 24" href="http://viewer.zmags.com/publication/d42ae0f8?page=24">Comprehensive Income Reporting: FASB Decides Locat</a>
<a title="The CPA Journal - September 2011 page 25" href="http://viewer.zmags.com/publication/d42ae0f8?page=25">Comprehensive Income Reporting: FASB Decides Locat</a>
<a title="The CPA Journal - September 2011 page 26" href="http://viewer.zmags.com/publication/d42ae0f8?page=26">Comprehensive Income Reporting: FASB Decides Locat</a>
<a title="The CPA Journal - September 2011 page 27" href="http://viewer.zmags.com/publication/d42ae0f8?page=27">Comprehensive Income Reporting: FASB Decides Locat</a>
<a title="The CPA Journal - September 2011 page 28" href="http://viewer.zmags.com/publication/d42ae0f8?page=28">Considerations in the Advance Pricing Agreement Ap</a>
<a title="The CPA Journal - September 2011 page 29" href="http://viewer.zmags.com/publication/d42ae0f8?page=29">Considerations in the Advance Pricing Agreement Ap</a>
<a title="The CPA Journal - September 2011 page 30" href="http://viewer.zmags.com/publication/d42ae0f8?page=30">Considerations in the Advance Pricing Agreement Ap</a>
<a title="The CPA Journal - September 2011 page 31" href="http://viewer.zmags.com/publication/d42ae0f8?page=31">Considerations in the Advance Pricing Agreement Ap</a>
<a title="The CPA Journal - September 2011 page 32" href="http://viewer.zmags.com/publication/d42ae0f8?page=32">Considerations in the Advance Pricing Agreement Ap</a>
<a title="The CPA Journal - September 2011 page 33" href="http://viewer.zmags.com/publication/d42ae0f8?page=33">Considerations in the Advance Pricing Agreement Ap</a>
<a title="The CPA Journal - September 2011 page 34" href="http://viewer.zmags.com/publication/d42ae0f8?page=34">Tax Advantages for Sales-Based Royalties, corporat</a>
<a title="The CPA Journal - September 2011 page 35" href="http://viewer.zmags.com/publication/d42ae0f8?page=35">Tax Advantages for Sales-Based Royalties, corporat</a>
<a title="The CPA Journal - September 2011 page 36" href="http://viewer.zmags.com/publication/d42ae0f8?page=36">Tax Advantages for Sales-Based Royalties, corporat</a>
<a title="The CPA Journal - September 2011 page 37" href="http://viewer.zmags.com/publication/d42ae0f8?page=37">BNY Mellon wealth management, 2020 Risk Audit N</a>
<a title="The CPA Journal - September 2011 page 38" href="http://viewer.zmags.com/publication/d42ae0f8?page=38">Preparing for the 2013 Medicare Contribution Tax, </a>
<a title="The CPA Journal - September 2011 page 39" href="http://viewer.zmags.com/publication/d42ae0f8?page=39">Preparing for the 2013 Medicare Contribution Tax, </a>
<a title="The CPA Journal - September 2011 page 40" href="http://viewer.zmags.com/publication/d42ae0f8?page=40">Preparing for the 2013 Medicare Contribution Tax, </a>
<a title="The CPA Journal - September 2011 page 41" href="http://viewer.zmags.com/publication/d42ae0f8?page=41"></a>
<a title="The CPA Journal - September 2011 page 42" href="http://viewer.zmags.com/publication/d42ae0f8?page=42">What Accountants Should Consider Before Becoming T</a>
<a title="The CPA Journal - September 2011 page 43" href="http://viewer.zmags.com/publication/d42ae0f8?page=43">What Accountants Should Consider Before Becoming T</a>
<a title="The CPA Journal - September 2011 page 44" href="http://viewer.zmags.com/publication/d42ae0f8?page=44">What Accountants Should Consider Before Becoming T</a>
<a title="The CPA Journal - September 2011 page 45" href="http://viewer.zmags.com/publication/d42ae0f8?page=45"></a>
<a title="The CPA Journal - September 2011 page 46" href="http://viewer.zmags.com/publication/d42ae0f8?page=46">What Accountants Should Consider Before Becoming T</a>
<a title="The CPA Journal - September 2011 page 47" href="http://viewer.zmags.com/publication/d42ae0f8?page=47">FAE's Video Webcast Update Series Join us for F</a>
<a title="The CPA Journal - September 2011 page 48" href="http://viewer.zmags.com/publication/d42ae0f8?page=48">Price Versus Interest Rate Expectations: Effects o</a>
<a title="The CPA Journal - September 2011 page 49" href="http://viewer.zmags.com/publication/d42ae0f8?page=49">Price Versus Interest Rate Expectations: Effects o</a>
<a title="The CPA Journal - September 2011 page 50" href="http://viewer.zmags.com/publication/d42ae0f8?page=50">Price Versus Interest Rate Expectations: Effects o</a>
<a title="The CPA Journal - September 2011 page 51" href="http://viewer.zmags.com/publication/d42ae0f8?page=51">Price Versus Interest Rate Expectations: Effects o</a>
<a title="The CPA Journal - September 2011 page 52" href="http://viewer.zmags.com/publication/d42ae0f8?page=52"> Asset Valuations, Tax Basis, and New Estate Plan</a>
<a title="The CPA Journal - September 2011 page 53" href="http://viewer.zmags.com/publication/d42ae0f8?page=53">Asset Valuations, Tax Basis, and New Estate Planni</a>
<a title="The CPA Journal - September 2011 page 54" href="http://viewer.zmags.com/publication/d42ae0f8?page=54">How Do Tax Returns Affect a Mortgage Application?,</a>
<a title="The CPA Journal - September 2011 page 55" href="http://viewer.zmags.com/publication/d42ae0f8?page=55">How Do Tax Returns Affect a Mortgage Application?,</a>
<a title="The CPA Journal - September 2011 page 56" href="http://viewer.zmags.com/publication/d42ae0f8?page=56">The Role of Boards of Directors in the Financial C</a>
<a title="The CPA Journal - September 2011 page 57" href="http://viewer.zmags.com/publication/d42ae0f8?page=57">The Role of Boards of Directors in the Financial C</a>
<a title="The CPA Journal - September 2011 page 58" href="http://viewer.zmags.com/publication/d42ae0f8?page=58">The Role of Boards of Directors in the Financial C</a>
<a title="The CPA Journal - September 2011 page 59" href="http://viewer.zmags.com/publication/d42ae0f8?page=59">The Role of Boards of Directors in the Financial C</a>
<a title="The CPA Journal - September 2011 page 60" href="http://viewer.zmags.com/publication/d42ae0f8?page=60">The Case of Phar-Mor Inc.: Could SOX Have Prevente</a>
<a title="The CPA Journal - September 2011 page 61" href="http://viewer.zmags.com/publication/d42ae0f8?page=61">The Case of Phar-Mor Inc.: Could SOX Have Prevente</a>
<a title="The CPA Journal - September 2011 page 62" href="http://viewer.zmags.com/publication/d42ae0f8?page=62">The Case of Phar-Mor Inc.: Could SOX Have Prevente</a>
<a title="The CPA Journal - September 2011 page 63" href="http://viewer.zmags.com/publication/d42ae0f8?page=63">The Case of Phar-Mor Inc.: Could SOX Have Prevente</a>
<a title="The CPA Journal - September 2011 page 64" href="http://viewer.zmags.com/publication/d42ae0f8?page=64"> The Case of Phar-Mor Inc.: Could SOX Have Preven</a>
<a title="The CPA Journal - September 2011 page 65" href="http://viewer.zmags.com/publication/d42ae0f8?page=65">The Case of Phar-Mor Inc.: Could SOX Have Prevente</a>
<a title="The CPA Journal - September 2011 page 66" href="http://viewer.zmags.com/publication/d42ae0f8?page=66">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 67" href="http://viewer.zmags.com/publication/d42ae0f8?page=67">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 68" href="http://viewer.zmags.com/publication/d42ae0f8?page=68">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 69" href="http://viewer.zmags.com/publication/d42ae0f8?page=69">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 70" href="http://viewer.zmags.com/publication/d42ae0f8?page=70">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 71" href="http://viewer.zmags.com/publication/d42ae0f8?page=71">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 72" href="http://viewer.zmags.com/publication/d42ae0f8?page=72">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 73" href="http://viewer.zmags.com/publication/d42ae0f8?page=73">Global Ledger: The Next Step for XBRL, Leveraging </a>
<a title="The CPA Journal - September 2011 page 74" href="http://viewer.zmags.com/publication/d42ae0f8?page=74">Website of the Month, CNNMoney.com, Fortune magazi</a>
<a title="The CPA Journal - September 2011 page 75" href="http://viewer.zmags.com/publication/d42ae0f8?page=75">Website of the Month, CNNMoney.com, Fortune magazi</a>
<a title="The CPA Journal - September 2011 page 76" href="http://viewer.zmags.com/publication/d42ae0f8?page=76">CLASSIFIEDMARKETPLACE PROFESSIONAL OPPORTUNITY l </a>
<a title="The CPA Journal - September 2011 page 77" href="http://viewer.zmags.com/publication/d42ae0f8?page=77">CPA FIRMS OR PARTNERS We represent a number of qu</a>
<a title="The CPA Journal - September 2011 page 78" href="http://viewer.zmags.com/publication/d42ae0f8?page=78">POSITIONS AVAILABLE SOLE PROPRIETOR SEEKS PART </a>
<a title="The CPA Journal - September 2011 page 79" href="http://viewer.zmags.com/publication/d42ae0f8?page=79">SALES TAX, AUDITS, APPEALS, & CONSULTATIONS. Ex</a>
<a title="The CPA Journal - September 2011 page 80" href="http://viewer.zmags.com/publication/d42ae0f8?page=80"> </a>
<a title="The CPA Journal - September 2011 page 81" href="http://viewer.zmags.com/publication/d42ae0f8?page=81">ECONOMIC & MARKET DATA monthly up</a>
<a title="The CPA Journal - September 2011 page 82" href="http://viewer.zmags.com/publication/d42ae0f8?page=82">Public Pensions, Broken Promises, Editorial, Messa</a>
<a title="The CPA Journal - September 2011 page 83" href="http://viewer.zmags.com/publication/d42ae0f8?page=83"></a>
<a title="The CPA Journal - September 2011 page 84" href="http://viewer.zmags.com/publication/d42ae0f8?page=84"></a>