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 ...

Welcome to a time of significant transformation in the accounting profession! As this issue goes to press, generational conversations are happening. An exposure draft of changes to the Universal ...

In Brief Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of several crypto lenders, hedge funds, and exchanges in… The CPA Journal is a ...

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