Nonfungible tokens (NFT) are virtual records of ownership of either physical assets or digital assets, such as digital ...

IASB News Trustees Reappoint Liu and O’Donovan to Interpretations Committee, Launch Search for New Members The IASB’s ...

Many CPAs are already familiar with artificial intelligence (AI) tools through the use of accounting and tax-related database tools such as the FASB Accounting Standards Codification, the Governmental ...

Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...

The panel began with DeHihns invoking imagery of the Great Depression and the Dust Bowl to remind the audience that sustainability issues are not as… The CPA Journal is a publication of the New York ...

Recently I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a class action lawsuit,… ...

About the Panelists Prabhakar Kalavacherla, a partner in the audit quality and professional practice group at KPMG; Mark LaMonte, former managing director at Moody's Investors Service; Sarah ...

At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064… ...

In Brief One of the goals of GAAP is to present a full picture of a company's financial situation, but for various reasons, companies often… ...

In Brief Governments often hold equity interests in legally separate entities that are utilized to deliver government services, sometimes through cooperative ventures, or for investment… ...

In Brief Governments typically incentivize private industry to produce research and development (R&D) as a strategic tool to advance their economies. Initially temporary, the federal… The CPA Journal ...

For employers struggling with the rising cost of health insurance and ancillary benefits, a self-funded healthcare platform may be the answer to increasing employee benefits,… ...