The IRS is currently undertaking one of the most significant technology modernization efforts in its history. Still, much of ...
Organizations differ by many factors, including legal and operating structure, size, industry, and geographic markets. In any ...
In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of ...
IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...
What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through ...
This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...
On May 8, 2025, the New York State Legislature passed A3009/S3009, the comprehensive New York State 2025-2026 Budget Act (Budget Act). Governor Hochul signed the Budget Act into law as Chapter 59 of ...
The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in 2020 and 2021, leading to increased scrutiny from the ...
Accounting Standards Update 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities,modifies the accounting and reporting of foreign currency forward ...
The CPA Evolution Initiative, first announced in 2020, is approaching its official launch in January 2024. The CPA Evolution Initiative is a partnership between the AICPA and the National Association ...
The accounting press has heralded the growing and transformational use of data analytics in accounting—auditing in particular. A recent poll regarding top priorities for audit leaders conducted by ...
The Financial Accounting Foundation has recently launched the updated online Governmental Accounting Research System (GARS), and its new features and resources make it a must-see—as well as a good ...
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