Sustainability and environmental, social, and governance (ESG) reporting have grown in scope and importance for several years ...

The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...

This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...

Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...

IASB News Trustees Reappoint Liu and O’Donovan to Interpretations Committee, Launch Search for New Members The IASB’s ...

Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made ...

FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...

Chief financial officers of not-for-profit organizations have always faced many challenges, some common to all corporate leaders, some unique to the sector. Today’s postpandemic environment has ...

The IRS recently reported (IR-2017-176) a 30% decline in confirmed identity theft returns from 2016 to 2017 and a 40% reduction in taxpayer self-reported identity… The CPA Journal is a publication of ...

IRS News IRS Issues Official Guidance on Filing and Payment Deadline Postponements In Notice 2020-18, the IRS has made official the earlier announcement by Treasury… ...

In Brief Fueled by competition, technological changes, and the impact of COVID-19, the landscape for certified public accounting firms is more competitive and dynamic than… ...