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HKICPA香港注册会计师E-journal articles (Access via ProQuest)(June 2

来源： 高顿网校 2014-06-25
　　高顿网校小编为您介绍HKICPA香港注册会计师E-journal articles (Access via ProQuest)(June 2014)

E-journal articles (Access via ProQuest)

Advisers need to help rich use tax breaks wisely
Paul, Jonny. Financial Adviser (May 29, 2014).
If Li Ka-shing Is Selling China, Shouldn't You?
Ren, Shuli. Barron's94.20 (May 19, 2014): M8. 
Audit quality improving, CPAB says
Jeffrey, Gundi. Bottom Line30.6 (Mid-May 2014): 6,17.
Tax Digest
Anonymous. Bottom Line30.6 (Mid-May 2014): 20.
Accounting Standards Update (ASU) 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
Weiss, Judith, CPA. Miller GAAP Update Service14.9 (May 15, 2014): 1-8.
IRS Provides Automatic Consent To Change Accounting Methods For Royalties, Vendor Chargebacks
Anonymous. Standard Federal Tax Reports101.20 (May 15, 2014): 1-2. 
Tax Court Asserts Jurisdiction Over Payments Received From Foreign Taxing Authority
Anonymous. Standard Federal Tax Reports101.20 (May 15, 2014): 6. 
IASB Member Outlines New Approach to Accounting for Derivatives Risk
Hamilton, Jim. PCAOB Reporter 12.9: 9-10. New York: CCH Incorporated: Health & Human Resources. (May 13, 2014)
IASB Chair Says Accounting Standard Setters Must Fend Off Special Interests
Hamilton, Jim. PCAOB Reporter 12.9: 10-11. New York: CCH Incorporated: Health & Human Resources. (May 13, 2014)
Investors are overreacting to China's woes, says Lowman
Jeynes, Matthew. Investment Adviser (May 19, 2014). 
Open-ended funds hit by China and EMs
Stewart, Nyree. Investment Adviser (May 12, 2014).
Taxpayer's Discharge Of Taxes In Bankruptcy Reversed; Belated Return Not Honest Compliance Attempt
Anonymous. Standard Federal Tax Reports101.19 (May 8, 2014): 5.
Accounting Update
Anonymous. Accountancy SA (May 2014): 6. 
Internal Audit
Le Riche, Nina. Accountancy SA (May 2014): 22-23. 
Board publishes audit quality framework
Jeffrey, Gundi. Bottom Line30.5 (May 2014): 8,16. 
Accounting Across Borders
El-Ramly, Yasmine, CPA/CITP. Journal of Accountancy217.5 (May 2014): 40-42,44,9.
Guidance on Repair Regs. Updates Accounting Method Change Procedures
Schreiber, Sally P, JD. Journal of Accountancy217.5 (May 2014): 66-67.
Making Accounting Method Changes to Comply With the New Tangible Property Regulations
Grais, Susan M. Journal of Taxation120.5 (May 2014): 220-226. 
The Use of Fair Value and Historical Cost Accounting for Investment Properties in China
Taplin, Ross; Yuan, Wei; Brown, Alistair. Australasian Accounting Business & Finance Journal 8.1 (2014): 101-113.
A comparative analysis of the development of the auditing profession in the United Kingdom and France
Baker, C Richard. Accounting History19.1/2 (Feb-May 2014): 97-114.
The emergence of accounting as a global profession - an introduction
Miranti, Paul. Accounting History19.1/2 (Feb-May 2014): 3-11.
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