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5. FASB Accounting StandardsRecommended Supplement: The CPA JournalThe CPA Journal, as one might suspect, has a certain tax information bias to the contents, ads, and articles. This magazine is not heavy into format presentation. It's relatively short-80 pages-and somewhat, dare I say it, colorless. Look for about six articles of six to eight pages each that are analytical and relatively easy to read if one is somewhat familiar with accounting-speak. Departmental segments cover such items as:
Two other valuable sources are the Journal of Accountancy and Accounting Horizons. The Journal of Accountancy is from the American Institute of Certified Public Accountants ([212] 575-3857). The AICPA also has an on-line database called National Automated Accounting Research System (NAARS), which offers financial statements, proxy statements, accounting literature, and the like, the most current of which goes back five years. Information on cost and availability can be obtained by calling (212) 575-6200. Accounting Horizons is published quarterly by the American Accounting Association ([941] 921-7747). According to the editors, Horizons publishes carefully edited, articulately written, practice-based papers. Practitioners are widely used in the review process because their views concerning what is relevant are invaluable. Horizons represents a partnership between the accounting profession and academia. The common thread among all articles published in Accounting Horizons is that they are applied. The journal is approximately 200 pages, covering seven or eight articles, a commentary section, reviews, and placement section.
Some Useful Web Sites:
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The CPA Journal
ISSN 0732-8435 In this section:
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