December 13, 2011

 
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Efficient Tests of Balances Series - No.1: Audit Strategies and Audit Plans
Designing an audit plan and selecting types of tests based on risk assessment procedures is the first step for performing tests of balances. Risks or the lack thereof, strengths, and deficiencies in the client's internal controls provide the foundation for deciding on the most cost-beneficial audit plan and tests of balances procedures.
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Y4K About FAF Proposal on Private Cos? FASB Plans Webcast
Y4K? – or - Why do over 4,000 people care about the proposal issued in October of this year by FASB's parent organization, the Financial Accounting Foundation (FAF), on how to improve the accounting rule-making (aka, standard-setting) process for private companies?
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IRS Announces 2012 Standard Mileage Rates: Most the Same as in July
The Internal Revenue Service has issued the 2012 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes.
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Is It Time for Your Clients to Refinance?
Mortgage rates throughout the country have reached historic lows. The going rate for a conventional, thirty-year mortgage has dipped below 4.5 percent, and the rates for fifteen-year mortgages are even lower. Given the current interest rate environment, many of your clients will be tempted to refinance their existing mortgages.
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IFRS Foundation Names Prada Chair
The IFRS Foundation, which oversees and fundraises for the IASB, announced the appointment of Michel Prada as Chairman of the IFRSF Board of Trustees. Prada, former Chairman of the French Securities Regulator, will serve a three-year term commencing January 1, 2012.
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Do you have clients who are still paying more than 5 percent on their mortgages? Perhaps now is the time to check in with your clients and find out if refinancing is a viable option for them. Help them run the numbers and explain how changing their interest rate, and perhaps the term of their loan, will benefit them over time. Work with them to manage their mortgage payments and talk about the advantages of paying biweekly instead of monthly.
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Best wishes,
Gail Perry, CPA
Editor-in-Chief
editor@accountingweb.com


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