Betekintés: The Asset, The Blockchain Transformation of Accounting and Auditing, oldal #1

Figyelem! Ez itt a doksi tartalma kivonata.
Kérlek kattints ide, ha a dokumentum olvasóban szeretnéd megnézni!


September—October 2017

the Asset
Official Publication of the Missouri Society of Certified Public Accountants

The Blockchain Transformation
of Accounting and Auditing 10
In this Issue:

With Net Operating Losses,
One Size Does Not Fit All 7
IRS Provides Worker
Classification Tax Relief 8
Recourse Versus Nonrecourse
Commercial Real Estate Financing 14
Does Computer Hardware
Matter with the Cloud? 16


Celebrating the Profession


oin your fellow CPAs for an evening of honoring those who have achieved major
milestones and earned prestigious awards during the past year. Honorees will
include: recent CPA exam passers, Impact Award winners, Women to Watch
recipients, 35-year and 50-year members, MOCPA scholarship winners,
MOCPA campaign contributors and 100% MOCPA Membership companies.
There will be two celebrations; attend whichever one is most convenient to you!

Western Region Awards Celebration

Eastern Region Awards Celebration


Thursday, November 2
5:30 -8:30 p.m.

Thursday, November 16
5:30 -8:30 p.m.


The Gallery
61 E. 14th St.
Kansas City, MO 64105

River City Casino
777 River City Casino Blvd.
St. Louis, MO 63125

For complete details, visit


THE ASSET | September/October 2017



Special Interest News

20 Young Professionals

When a CPA Becomes a MOM or DAD

By Stephanie Richter, CPA

22 Firm Leadership

Know Who Your Firm Serves Best

By Tim FitzGerald, CPA

24 Wealth Management

Can You Be a Socially Responsible Investor
and Still Make Money?

By Sandi Weaver, CPA, CFP, CFA

In Every Issue


Chair’s Message
President’s Message
Numbers & Notes
Professional Learning
Society Spotlight
New Members
MOCPA Snapshots
Classified Advertising



Recourse Versus


With Net Operating
Losses, One Size
Does Not Fit All

Because the rules are often unclear
and vary by state, it’s essential
to be proactive in your analysis
and documentation to maximize
opportunities and mitigate risks.

By Matt Arnold, CPA;
Mo Bell-Jacobs; Nicole Rooney, CPA

Commercial Real
Estate Financing

Before determining the best financing
structure for a real estate investment,
it’s important to understand the
provisions and complexities of
each option.
By Greg Fuesting

IRS Provides Worker
Does Computer

Classification Tax Relief Hardware Matter
The IRS recently amended Publication
with the Cloud?
5416, Employment Tax Returns, which
modifies provisions regarding payment
compliance and worker classification.
Find out how these updates may
impact your company and clients.
By Ron Thiewes, CPA, JD, LLM

The Blockchain

Using technology effectively is
not cheap, but using technology
ineffectively is often even more
expensive. While embracing new
cloud strategies, it remains important
to understand fundamental hardware
and other technologies that can
increase your team’s productivity.
By Randy Johnston, MCS

Transformation of
Accounting and

Blockchain has been called the most
significant technology to emerge
since the internet itself. It’s time to
think about how you can help your
organization and clients adapt and
ultimately deliver more value.
By Jack Shaw

THE ASSET | September/October 2017



Chair’s Message

What Will Our Association Look Like Tomorrow?
John D. Gamble, CPA
Later this month,
a group of our
members will gather
for our annual
strategic planning
meeting. Each
year, we study the
environment to
determine how best to set our strategic
priorities to address the matters of most
importance to the accounting profession
in both the short and long term. With
the rate of change in technology and
our profession, this strategic planning
session continues to become increasingly
important to the sustainability of our
association with each passing year.

  Következő oldal »»