Artificial intelligence (AI) is forcing the accounting profession to ask hard questions, like: What work will AI perform?
Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...
On May 28, 2026, Governor Hochul, as part of New York’s fiscal year 2026/2027 budget, enacted a new annual surcharge on certain high-value residential New York City properties that are not used as the ...
The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions of shareholder activists’ groups, securities regulators, and courts, as well ...
IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic… ...
This column explores a much-needed book that examines DEI in accounting from the European perspective. All too often, DEI in accounting is presented in subtext… ...
The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...
Editors’ Note: Published this past June, Baruch Lev and Fang Gu’s The End of Accounting and the Path Forward for Investors and Managers (Wiley) has generated a great… ...
The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...
IN BRIEF During the debate over the newly enacted federal tax law, legislators promised to eliminate taxes on tipped income. The bill's final provisions included… ...
In May 2014, FASB and the IASB released a final, converged standard on revenue recognition [see Accounting Standards Update (ASU) 2014-09 and IFRS 15]. The… ...
In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater ...
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