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 ...

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

In Brief Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of ...

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

In Brief Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and frameworks. But such reporting will soon… The CPA Journal is a publication ...

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

In Brief It is critical that accounting professionals understand the crucial role Generative Artificial Intelligence (Gen AI) plays in reshaping cybersecurity considerations. The threats Gen… The CPA ...

In Brief It is critical that accounting professionals understand the crucial role Generative Artificial Intelligence (Gen AI) plays in reshaping cybersecurity considerations. The threats Gen… The CPA ...