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 ...

When the Tax Cuts and Jobs Act (TCJA) was enacted, it created, for the 2018 through 2025 tax years, an itemized deduction “cap” that limited the amount of state and local taxes an individual could ...

Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online at http ...

The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years, driven by research indicating that barriers to entry were ...

Both FASB and the IASB recently issued exposure drafts related to supplier finance programs (SFP). The exposure drafts were issued in response to requests for greater transparency in financial ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...

The federal research and development tax credit can be a boon to businesses, but as with any portion of the tax code, the rules surrounding it are complex. The IRS recently released a concept unit and ...

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 ...