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

This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...

In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...

On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants ...

CPAs need to be aware of current tax developments in key states to properly advise employers and clients doing business in ...

In Brief It is critical that accounting professionals understand the crucial role Generative Artificial Intelligence (Gen AI) ...

FASB News Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to ...

In Brief Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and ...

The recent multibillion-dollar investment by private equity in a major CPA firm reminded me of the concerns that I raised in an article that I wrote 15 years ago in the November 2009 CPA Journal ...

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 ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have significant implications for future ...