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cpajournal
7 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
23 小时
Embrace but Verify
Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have ...
cpajournal
3 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
7 天
A Student’s Perspective on Sustainability
This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...
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
8 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
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
14 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
12 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
11 天
The Current Landscape of GHG Emissions Disclosure
On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants ...
cpajournal
11 天
CPAJ News Briefs: FASB, PCAOB
FASB News Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to ...
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