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cpajournal
15 小时
Improving Audits of Larger Governmental Entities and Employee Benefit Plans
Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...
cpajournal
21 小时
CPAJ News Briefs: FASB, Governance, SEC
FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...
cpajournal
3 天
FASB’s New Guidance on Accounting for Crypto Assets
The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...
cpajournal
4 天
A Student’s Perspective on Sustainability
This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...
cpajournal
4 天
Sustainability Reporting and the Greenwashing Challenge
In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...
cpajournal
11 天
Mandatory Sustainability Metrics Reporting Has Arrived in America, via Europe
In Brief Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and ...
cpajournal
9 天
SALT Round-Up—Current Developments in Key Jurisdictions
CPAs need to be aware of current tax developments in key states to properly advise employers and clients doing business in ...
cpajournal
17 天
The Double-Edged Sword of Generative AI
In Brief It is critical that accounting professionals understand the crucial role Generative Artificial Intelligence (Gen AI) ...
cpajournal
7 天
CPAJ News Briefs: FASB, PCAOB
FASB News Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to ...
cpajournal
10 天
How Did the Lack of Crypto Industry-Specific Accounting Contribute to Financial Instability
Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of several crypto lenders, hedge funds, and exchanges in 2022—yet these risks were opaque ...
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