FASB Charts a New Course: An Interview with Robert H. Herz - New FASB Chair Robert H. Herz explains his views on principle-based accounting, the changing role of accounting standards setters, the quest for more substantial input from users and small preparers and their auditors, and the role of professional societies and accounting trade associations. He also speculates about the future ...
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|Authors:||Colson, Robert H.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 73.2003, 2, p. 22-27
The 2001 Tax Act: Estate Tax Repeal? - The good news for high-net-worth individuals is that the Economic Growth and Tax Relief Reconciliation Act of 2001 provides for the repeal of the estate tax, albeit through phased-in reductions of the top rate and increases of the lifetime exemption. The bad news is that, after ultimate repeal in 2010, the Act sunsets and the tax law reverts to its previous ...
Kahn, Alan D., (2001)
Income and Corporate Tax Provisions of the 2001 Tax Act - The Economic Growth and Tax Relief Reconciliation Act of 2001's rate reductions and refund checks have attracted the most attention, but its other provisions will create substantial tax planning issues. The Act includes significant education incentives, increases retirement contributions, provides marriage penalty relief, and expands ...
Levin, Mark H., (2001)
Maintaining Public Credibility: An Interview with Charles D. Niemeier - Acting PCAOB Chair Charles D. Niemeier sees the audit as a fundamental element of credible corporate financial reporting at a time when investors need reassurance about the integrity of capital markets. He considers the Sarbanes-Oxley Act to be the most significant securities legislation in decades, and believes it will serve ...
Colson, Robert H., (2003)
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