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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
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
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
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
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
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
9 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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