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Home > CPA Update > January 2002 > Full Text - January 2002

C P A U p d a t e - J a n u a r y 2 0 0 2
c p a n e t . c o m
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C o n t e n t s :
1. S p e c i a l N o t i c e
2. C P A n e t F i n d s
3. C P A N e w s
4. M o r e F r o m C P A n e t

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1. S p e c i a l N o t i c e
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The company on everyone's mind these days is Enron.
You will notice that this month's CPA Update has attempted
to give you information to keep you informed about this matter.

In addition, an area specifically devoted to aggregating
the latest news information about Enron and its effect on
the accounting profession has been created at CPAnet.
Check back often as this area will be updated frequently.

Visit:
http://www.cpanet.com/accounting/news.asp?CAT=10&LIST=0108&Lists=Enron 

- - - - - - S p o n s o r N e w s - - - - - - - - - - - - - - - - -
Accounting is changing. Bentley College can help you change
with it. Learn more about Bentley's accounting Master of Science
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ever-evolving field.

Visit: http://www.cpanet.com/goto/0201bentleycollege.asp 
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2. C P A n e t F i n d s
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Every so often you come across a site or article that
makes you stop and take notice...

Enron: Accounting Profession Backlash
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SEC Demands Sweeping Changes - http://www.cpanet.com/up/s0201.asp?ID=0334 
Andersen CEO: firm obeyed law - http://www.cpanet.com/up/s0201.asp?ID=0335 
States May Revoke Firm License - http://www.cpanet.com/up/s0201.asp?ID=0336 
Enron Board Boycott - http://www.cpanet.com/up/s0201.asp?ID=0337 
UK: Accountant warns of reforms - http://www.cpanet.com/up/s0201.asp?ID=0339 
Scandal harms Acctg image - http://www.cpanet.com/up/s0201.asp?ID=0340 
Canada's Rosen-Gadfly of Acctcy - http://www.cpanet.com/up/s0201.asp?ID=0341 
SEC cannot police accountants - http://www.cpanet.com/up/s0201.asp?ID=0342 
Big 5 quake over Andersen - http://www.cpanet.com/up/s0201.asp?ID=0343 
Accounting standards too dense - http://www.cpanet.com/up/s0201.asp?ID=0344 

Revenue Recognition
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SAB 101 Resource Center - http://www.cpanet.com/up/s0201.asp?ID=0345 
SEC Issues FAQs - http://www.cpanet.com/up/s0201.asp?ID=0346 
Would you recognize revenue? - http://www.cpanet.com/up/s0201.asp?ID=0347 
Software Transactions - http://www.cpanet.com/up/s0201.asp?ID=0348 
SAB No. 101 - http://www.cpanet.com/up/s0201.asp?ID=0349 
SOP 97-2 - Q&A - http://www.cpanet.com/up/s0201.asp?ID=0350 
Revenue Recognition Nightmare - http://www.cpanet.com/up/s0201.asp?ID=0351 
SAB 101: Guidance on Contracts - http://www.cpanet.com/up/s0201.asp?ID=0352 

Pro Forma Financials
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Pro Forma's Bottom Line - http://www.cpanet.com/up/s0201.asp?ID=0353 
SEC re: Pro Forma Dangers - http://www.cpanet.com/up/s0201.asp?ID=0354 
Earnings PR Guidelines - http://www.cpanet.com/up/s0201.asp?ID=0355 
The Next Great Controversey - http://www.cpanet.com/up/s0201.asp?ID=0356 
NIRI Survey: Pro Forma Use - http://www.cpanet.com/up/s0201.asp?ID=0357 
Pro Formas: Tips for Investors - http://www.cpanet.com/up/s0201.asp?ID=0358 
Pro Forma a Poor Standard - http://www.cpanet.com/up/s0201.asp?ID=0359 
Attitudes Towards Pro Formas - http://www.cpanet.com/up/s0201.asp?ID=0360 
When Pro Forma Is Bad Form - http://www.cpanet.com/up/s0201.asp?ID=0361 

Moving Forward, But Differently
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Managing the New Risks - http://www.cpanet.com/up/s0201.asp?ID=0362 
10 Forecasts for 2002 - http://www.cpanet.com/up/s0201.asp?ID=0363 
Back to a Different Business - http://www.cpanet.com/up/s0201.asp?ID=0364 
12 Mgmt Tips for Slow Times - http://www.cpanet.com/up/s0201.asp?ID=0365 
New York Remembers, But How? - http://www.cpanet.com/up/s0201.asp?ID=0366 
Time for a corporate makeover? - http://www.cpanet.com/up/s0201.asp?ID=0367 

Executive Compensation
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2001 Exec Comp Survey - http://www.cpanet.com/up/s0201.asp?ID=0368 
Executive Compensation Database - http://www.cpanet.com/up/s0201.asp?ID=0369 
Compensation: Cash Laughs Last - http://www.cpanet.com/up/s0201.asp?ID=0370 
A Piece of the Action - http://www.cpanet.com/up/s0201.asp?ID=0371 
AFL-CIO's Executive Pay Watch - http://www.cpanet.com/up/s0201.asp?ID=0372 
Mmmm ... $10 Million Bonus - http://www.cpanet.com/up/s0201.asp?ID=0373 

- - - - - - S p o n s o r N e w s - - - - - - - - - - - - - - - - -
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Visit: http://www.cpanet.com/goto/0201accountingweb.asp 
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3. C P A N e w s - J a n u a r y 2 0 0 2
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PwC May Break Up
http://www.cpanet.com/up/s0201.asp?ID=0374 

Letter to Members: AICPA Response to Enron
http://www.cpanet.com/up/s0201.asp?ID=0375 

SEC Probing Kmart Accounting
http://www.cpanet.com/up/s0201.asp?ID=0376 

Andersen partner takes the Fifth
http://www.cpanet.com/up/s0201.asp?ID=0378 

SEC Releases MD&A Guidance
http://www.cpanet.com/up/s0201.asp?ID=0379 

Probe Needed Into Enron's Calif. Deals
http://www.cpanet.com/up/s0201.asp?ID=0381 

Wanted: A Few Good CPAs
http://www.cpanet.com/up/s0201.asp?ID=0385 


- - - - - - S p o n s o r N e w s - - - - - - - - - - - - - - - - -
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4. M o r e F r o m C P A n e t 
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December 2001 CPA Update
http://www.cpanet.com/cpa_update/index.asp?CAT=12 
- Crisis & Risk Management 
- Financial Planning 
- The Budgeting Process 
- Purchase Accounting 
- Business Humor 

November 2001 CPA Update
http://www.cpanet.com/cpa_update/index.asp?CAT=11 
- High Powered Excel Spreadsheets 
- Knowledge Management (KM) 
- Military Tools, Management & Strategy 
- Retaining Good People 
- Economic Growth and Tax Relief Reconciliation Act of 2001 
- People Skills 101 

October 2001 CPA Update
http://www.cpanet.com/cpa_update/index.asp?CAT=10 
- Terrorist Costs Not Extraordinary 
- XYZ Designation 
- Stock Repurchases
- Wireless Local Networks 
- Accounting Fraud 
- Pervasive Computing 

- - - - - - S p o n s o r N e w s - - - - - - - - - - - - - - - - -
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Until next time...
Brenda Mizgorski, CPA
CPAnet
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E-mail: CPAupdate@cpanet.com

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