Journal Of Accountancy

Universidad Interamericana de Puerto Rico
Recinto de Barranquitas








Journal of Accountancy






Blas J. Santiago Matos
ACCT 2061
Prof. Meléndez León

Tabla de contenido:

Introducción- Pagina 3
Copia de los Artículos- Paginas 4-5
Análisis de los Artículos- Paginas 6-9
Conclusión- Pagina 10

Introducción:

En este trabajo estaré mostrando dos artículos escogidos del Journal ofAccountancy. En ellos les explicare el artículos en mis palabras y también daré mis opiniones de ellas. Escogí los artículos que pienso que mas enriquecen nuestra profesión para así ayudar a ejercerme mejor como contador profesional, pero también para la vida. Estos artículos son reales y son cosas que están pasando día a día en el mundo de la contabilidad. El propósito de este jornal es estar al tantotambién de las reglas, que uno tiene que saber, para así ejercer un mejor trabajo. Me ayudo a mí en mis conocimientos para mi profesión y para mi vida. Y sé que me ayudara para mi futuro y que estaré usando el Journal of Accountancy para mi profesión.

SEC expects to pay whistleblower a record $30 million
 
BY KEN TYSIAC
SEPTEMBER 22, 2014
The SEC expects to pay an award of more than $30 millionto a whistleblower—a total that’s more than twice the previous record payout announced in the commission’s 2-year-old whistleblower program.
An informant living in a foreign country who provided important, original information that led to a successful SEC enforcement action will receive the award. SEC officials said in a news release that the award demonstrates the international reach of thewhistleblower program.
As required by the whistleblower program mandated by the Dodd-Frank Wall Street Reform and Consumer Protection Act, P.L. 111-203, the SEC will not disclose the whistleblower’s name. The program gives the SEC the ability to pay for high-quality, original information that results in SEC enforcement actions with sanctions of more than $1 million.
Whistleblowers can receive 10% to30% of the money collected in a case. The fund is financed through sanctions paid to the SEC by securities law violators.
The award announced Monday was the fourth given to a whistleblower living outside the United States.
“This whistleblower came to us with information about an ongoing fraud that would have been very difficult to detect,” Andrew Ceresney, who directs the SEC’s Division ofEnforcement, said in a news release. “This record-breaking award sends a strong message about our commitment to whistleblowers and the value they bring to law enforcement.”
The previous record for an SEC award to a whistleblower was $14 million, which was given in October 2013. The SEC has been paying monetary awards to whistleblowers since August 2012.
—Ken Tysiac (ktysiac@aicpa.org) is a JofA editorialdirector.

Vision, dental, and long-term-care benefits qualify as limited excepted benefits under new IRS rules
 
BY ALISTAIR M. NEVIUS, J.D.
SEPTEMBER 29, 2014
Dental, vision, and long-term-care benefits will qualify as excepted benefits under final regulations issued by the IRS (T.D. 9697). Excepted benefits are not subject to certain health reform requirements enacted as part of the HealthInsurance Portability and Accountability Act (HIPAA), P.L. 104-191, and the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148. The final regulations do not address the issue of “wraparound” coverage, but the IRS said it intends to issue such guidance in the future.
HIPAA introduced certain health coverage portability and nondiscrimination provisions. PPACA reorganized and amended thoseprovisions. Four categories of benefits were excepted from these provisions:
1. Benefits that are not health coverage, such as workers’ compensation;
2. Limited excepted benefits, such as limited-scope dental or vision benefits;
3. Noncoordinated excepted benefits, including coverage for a specific disease and fixed indemnity insurance; and
4. Coverage that is supplemental to Medicare, the...