Artificial intelligence (AI) is forcing the accounting profession to ask hard questions, like: What work will AI perform?
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 ...
Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...
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… ...
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 ...
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… ...
Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and climate-related risks, in addition to traditional financial reports. The ...
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