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outlook & analysis

a&a report: accounting for long-lived assets; au-c section 520; planned nonattest services changes

[free podcast]

practical accounting and auditing guidance from the plain-english a&a update service by dr. thomas a. ratcliffe, phd, cpa

executive summary:

 accounting for long-lived assets: addressing impairment issues

when events or changes in circumstances indicate that carrying amounts of long-lived assets might not be recoverable, it is important to remember that these assets need to be evaluated to determine if impairment losses should be recognized.

au-c section 520: analytical procedures

as auditors implement the clarified auditing technical literature in calendar-year 2012 and subsequent period engagements, they need to understand and implement new guidance associated with use of analytical procedures in audit engagements.

planned nonattest services changes: preparing statements

both the aicpa professional ethics executive committee and accounting and review services committee have exposure drafts with comments due by the end of november where the plan is to include preparation of financial statements under the umbrella of nonattest services performed for clients.

click read more to get the free 10-minute podcast. read more →

outlook & analysis

cloud & mobile technologies drive change in tax and accounting

pro members: get the full 28-page report instant download.

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cloud and mobile top the list of emerging technologies transforming the tax and accounting profession, according to a new cch survey.

pro members click read more to download complete report

“we’re now at a point where all the benefits that have been talked about from emerging technologies are here – firms using these technologies today are seeing tremendous benefits in productivity and the value they can deliver to clients,” says kevin robert, president and ceo for wolters kluwer tax and accounting, which runs cch.

complete conference coverage: cloud & mobile technologies drive change in tax and accounting  |  how apple is changing your business  |  10 ideas to keep your firm moving forward  |

according to professionals surveyed, improved client service is the driving force behind their adoption of these emerging technologies, along with improved productivity and profitability.

pro members get the full 28-page report instant download:

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busy season management

the real election day winners? accountants

what the election means for busy season:  join the survey, get the answers.

by rick telberg 

the re-election of president obama may sweep away a few uncertainties in tax and economic policies that have been stymieing business decision-making. but it also sets the stage for a very busy busy-season, complete with last-minute changes in code and forms.

and i’d be surprised if the partisan gridlock in congress suddenly loosens. read more →

charts & graphs

what new accounting grads want from your firm

survey of college professors provides clues for successful recruiting.

internships and social networks speak loudest when new college accounting graduates weigh their first jobs offers, according to a new public accounting report survey obtained by 卡塔尔世界杯常规比赛时间.

the study ranks the relative importance of factors to students when choosing a job offer, including:

  • access to latest technology
  • compensation and benefits
  • desirable location or geographic base
  • long-term career opportunities
  • technical reputation
  • the firm’s long-term business outlook
  • the firm’s quality of life in terms of an employee-friendly environment
  • whether the offer is from a big four firm
  • workplace diversity

and the survey reveals the companies and cpa firms soon-to-be graduates are hoping to join:

  • a company in private industry
  • any big four firm
  • any top 25 firm
  • a local firm
  • bkd
  • deloitte
  • e&y
  • grant thornton
  • kpmg
  • pwc

the survey also shows how many undergrads have actually worked in a public accounting firm before graduation, and the top 10 corporations would recommend as employers. but the most closely followed part of the survey are the rankings  of the top 25 undergraduate accounting programs.

the responses are tabulated in the following charts with analysis by the survey’s author:

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outlook & analysis

the accountants’ first look at microsoft surface

microsoft ceo steve ballmer introducing the surface tablet

and the plethora of new tablets. 

by randy johnston 
network management group 

randy johnston

microsoft surface has shipped, and i was one of the lucky people to get one of the very first units. we are going to see many new tablets released this fall including the ipad mini, which i have on order ($634.99), as well as the new ipad4 and replacements for the google nexus7 and samsung galaxy tab 2 that i own, like and use. the tablet operating systems, usability and applications improve daily. i am the most productive on a tablet with a keyboard, but that may not be true for you. my skin type requires touching a screen multiple times for the touch to be recognized. for example, it is normal right now that i have to touch my iphone 5 2-5 times for each character i type. this past friday, i counted 17 touches to type a single letter. interestingly, though, is that the microsoft surface has not required me to touch the screen multiple times. i’m not sure if there is a technology difference that makes this touch actually work, or if it is something else, but it is fun to have a correctly working touch surface!

it is helpful for you to know that i have used every apple ipad and every apple iphone since release. i “get” how apple’s technology is supposed to work.

for business purposes, the microsoft surface may be a better product.
but should you wait?

read more →

outlook & analysis

revenues on the rebound for most u.s. cpas

billing rates and partner incomes gaining strongly.

most cpa firms are reporting some measure of revenue growth, according to one widely followed survey obtained by 卡塔尔世界杯常规比赛时间.

“and while the profession has yet to rebound to pre-recession levels,” the authors say, “it is steadily gaining momentum.”

furthermore, the smallest firms appear to be the biggest winners, with 33% growth in net client fees per professional and per partner.

the report includes data and trends on:

  • increase in net fees
  • fees per partner
  • net remaining per partner
  • average partner billing rates
  • average partner compensation
  • utilization rates
  • paid time-off
  • firm technology
  • online technology

read more →

outlook & analysis

the war for talent opens a new front online

new analysis of trends and case studies in social media’s role in recruiting staff.

the use of social media for recruiting in cpa firms is growing,
especially with the need for accountants who are tech savvy, says social media analyst becky livingston in a new report available to 卡塔尔世界杯常规比赛时间 pro members.

it’s no surprise, of course, that social media should become the dominant force in recruiting. online platforms give recruiters new tools to evaluate candidates before they interview. tracking systems and online databases give recruiters a way to amplify the number of candidates in the hiring network, while increasing the quality of leads.

online recruiting has become the norm, no longer the exception, says livingston.

get the instant download:
social media recruiting for cpa firms read more →

outlook & analysis

deloitte drives 9% revenue increase, to $31.3 billion

should the world worry about mixing audit and consulting?

amid concerns among lawmakers worldwide that the audit function was being diluted by consulting, deloitte touche tohmatsu is reporting $31.3 billion in worldwide revenue for the  year ended in may, an 8.6% advance for the year and the firm’s strongest increase since 2008.

the revelations drew some sharp reactions. “it is hardly news that the big four accounting firms get bigger nearly every year,” says the economist. “but where they are growing says a lot about how they will look like in a decade, and the prospects worry some regulators and lawmakers.” read more →