contents
4
editor’s letter
6
news
Workflow: It’s everywhere now
IRS issues guidance on economic substance
New SEC rule raises questions in money markets
Deloitte Touche Tohmatsu plans to hire 250,000 in 5 years
8
opinion
10 ideas to bear in mind on IFRS
10
tax practice
Be careful with clients who are short-selling or in foreclosure
tax strategy
Registration wrinkle: Who can practice before the IRS?
14
assurance
New rules from SSARS No. 19
the spirit of accounting
Off-balance-sheet financing: Holy Grail or holey pail?
18
financial planning
Cash-balance plans can fund partner buyouts
19 technology
software review
Research platforms have come a long way from print
boomer’s blueprint
The importance of being integrated
28
practice resources
A new approach to selling your services
Five steps to capturing more of your billable time
Document management at the grassroots
AICPA launches Web site to lure college students
35
special report: investment management
Make an investment plan — and stick to it
A survey of asset allocation software
46
accounting tomorrow
Managing Millennials
PLUG YOUR LEAKS
See our cover story on trends in malpractice claims, and
our annual buyer’s guide to liability insurance on page 32
In this issue: George Jones & Mark Luscombe (page 12); Paul Miller & Paul Bahnson (page 16); Gary
Boomer (page 22); Rick Solomon (page 28); Kimberly Hogan (page 34); and Stacey Randall (page 46).
otherresources
20;VAR News
28;M&A Watch
39;New Products: Software
39;New Products: Books
40;People
41;Firms
42;Coming Events
45;Advertiser Index
New podcast on succession and exit planning
New Web seminars on paperless tax workflow and
the fundamentals of business financing
Updates on our blogs: Accounting Tomorrow and Debits & Credits
