Latest Articles
  • ICYMI | The State of the Profession
  • ICYMI | Exploring the Gender Gap
  • CPAJ News Briefs: FASB, GASB, PCAOB
  • Tax & Accounting Update
  • Forté Capital's Selected Statistics
  • ICYMI | Smoke and Mirrors
  • New International Accounting Ethics Standards
  • CPAJ News Briefs: FASB, PCAOB, GASB
  • Department of Labor Position on Cryptocurrency Investment in 401(k) Plans
  • The Risks Facing the CFO
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Luis Betancourt, PhD, CPA

Home /Luis Betancourt, PhD, CPA
Featured

The Challenge of Accounting for Goodwill

Impact of a Possible Return to Amortization

By  Luis Betancourt, PhD, CPA and James H. Irving, PhD, CPA

November 2019 0

Determining how to account for the goodwill found in business combinations has been a hotly debated topic for decades. Standards setters have promulgated numerous different…

Variable Lease Payments Analysis

Variable Lease Payments: Implications under the New Lease Standard

By  John Briggs, PhD, CPA, CMA, Joseph Beams, PhD, CPA, Charles P. Baril, PhD, CPA and Luis Betancourt, PhD, CPA

February 2017 0

After years of anticipation, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued their final standards on lease accounting.…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022
  • Tax & Accounting Update June 2022
  • Forté Capital’s Selected Statistics June 2022












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
[email protected]

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2019 The New York State Society of CPAs. All rights reserved.