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cpajournal
5 天
Worst AI Risk-Management Practices
Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...
cpajournal
3 天
CPAJ News Briefs: IASB, FASB
IASB News Trustees Reappoint Liu and O’Donovan to Interpretations Committee, Launch Search for New Members The IASB’s ...
cpajournal
11 天
FASB’s New Guidance on Accounting for Crypto Assets
The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...
cpajournal
12 天
A Student’s Perspective on Sustainability
This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...
cpajournal
8 天
Improving Audits of Larger Governmental Entities and Employee Benefit Plans
Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...
cpajournal
5 天
Embrace but Verify
Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made ...
cpajournal
16 天
How Did the Lack of Crypto Industry-Specific Accounting Contribute to Financial Instability
In Brief Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of ...
cpajournal
13 天
Sustainability Reporting and the Greenwashing Challenge
In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...
cpajournal
8 天
CPAJ News Briefs: FASB, Governance, SEC
FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...
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