IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability ...

As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues 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… ...

FASB’s recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and simplify the accounting for these entities. But classifying a newly created entity as ...

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, while containing costs.

Minimizing and mitigating fraud risks has evolved over the years, and this progress can be seen in the pages of The CPA Journal itself. The authors of the current article revisit a number of previous ...

Since January 1, 2019, the tax rules for divorce instruments fall under dramatically new rules included in the Tax Cuts and Jobs Act (TCJA) of 2017. These law changes were largely made as a result of ...

The governance bells are tolling for corporate, non-corporate, not for profit, governmental, and other organizations. Investor and stakeholder demands, regulatory actions, and growing litigation risks ...