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cpajournal
1 天
CPAJ News Briefs: IASB, FASB
The IASB’s trustees have reappointed Yanli Liu and Brian O’Donovan as members of the IFRS Interpretations Committee and ...
cpajournal
3 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
9 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
3 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
11 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
10 天
A Student’s Perspective on Sustainability
This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...
cpajournal
6 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
15 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
7 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 ...
cpajournal
15 天
SALT Round-Up—Current Developments in Key Jurisdictions
CPAs need to be aware of current tax developments in key states to properly advise employers and clients doing business in ...
cpajournal
24 年
Embrace the Opportunity
Welcome to a time of significant transformation in the accounting profession! As this issue goes to press, generational ...
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