Feature Articles
The State of COSO and SASB
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
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
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
In the past few years, three major accounting standards—revenue recognition, leases, and financial instruments—have been the subject of discussion …
November 2017 Issue
Our Greatest Hits | Applications of control charts
"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles …
October 2017 Issue
Pitfalls of New York’s Driver License Requirement
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…
The article “The Potential Impact of Lease Accounting on Equity Valuation” (Matthew A. Stallings, November 2017, http://bit.ly/2ktNGIR) provides an example of …
