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

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

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

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

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

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

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public at large. OpenAI’s ChatGPT, ...

Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of several crypto lenders, hedge funds, and exchanges in 2022—yet these risks were opaque ...

Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and frameworks. But such reporting will soon be mandatory for some U.S.-headquartered ...