In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of ...
IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...
Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement ...
A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible ...
For generations of CPAs, The CPA Journal has arrived in mailboxes as more than a publication—it has been a signal. A signal ...
The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study to the 1934 work of Donald Cressey ...
Of the many kinds of technologies that professionals have encountered in recent years, artificial intelligence (AI) presents perhaps the greatest challenge. CPAs that do not become comfortable with AI ...
Continuing the theme from a previous column examining the experience of Black women accounting leaders, I had the good fortune of interviewing Chanel Christoff Davis of Davis Davis & Harmon, CEO of ...
The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit organizations. A for-profit ...
Within the ever-expanding scope of corporate governance, the role of the audit committee has become more important than ever. Much more is expected of audit committee members today, and their role now ...
The shortage of individuals entering the CPA pipeline has reached a crisis stage. While professional institutions like the AICPA have been working on long-term strategies to address the problem, there ...
FASB has proposed narrow changes to the way companies determine the “accounting acquirer” in complex business transactions involving Variable Interest Entities (VIE). The provisions, outlined in ...
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