The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...

This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...

In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...

In Brief Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and ...

In Brief Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of ...

On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants ...

Welcome to a time of significant transformation in the accounting profession! As this issue goes to press, generational ...

CPAs need to be aware of current tax developments in key states to properly advise employers and clients doing business in ...

In Brief It is critical that accounting professionals understand the crucial role Generative Artificial Intelligence (Gen AI) ...

FASB News Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to ...

Auditor Independence is integral to the financial reporting system and trust in the capital markets. But recent cases against large audit firms underscore the challenges firms face in ensuring ...