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cpajournal
9 小时
Worst AI Risk-Management Practices
Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...
cpajournal
1 天
Embrace but Verify
Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have ...
cpajournal
4 天
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
6 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
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
9 天
Sustainability Reporting and the Greenwashing Challenge
While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a result of demand from stakeholders, the lack of a nationwide legal mandate has ...
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