Feature Articles

The State of COSO and SASB

July 2018 0

In Brief Bob Hirth is the immediate past chair of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), having served from June 2013…

Tax Changes in the 2018/2019 New York State Budget

July 2018 0

On March 30, Governor Andrew Cuomo and New York State legislators reached an agreement on the state's 2018/19 budget, which the governor executed on April…

ICYMI | The Coming Disruption of Drones, Robots, and Bots

July 2018 0

Drones, mechanical robots, and robotic software processes are augmenting, assisting, and, in some cases, replacing human workers in almost every industry. The common assumption that…

News & Views

The Decision Relevance of Financial Reporting

March 2018 0

  In the past few years, three major accounting standards—revenue recognition, leases, and financial instruments—have been the subject of discussion

October 2017 Issue

Pitfalls of New York’s Driver License Requirement

November 2017 0

Tax season is only two months away, and while there is much uncertainty surrounding the probability of real federal tax

Letters to the Editor

Changes in Financial Accounting for Lease Transactions will not…

July 2018 0

The article “The Potential Impact of Lease Accounting on Equity Valuation” (Matthew A. Stallings, November 2017, http://bit.ly/2ktNGIR) provides an example of