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 ...

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 ...

Addendum: The CPA Journal staff would like to acknowledge the recent passing of longtime Editorial Advisory Board member Sidney Kess. Over his decades of service to… ...

It seems that every week, there is news of another merger within the accounting profession. Legally speaking, however, very few combinations of accounting firms are… ...