Latest Articles
  • ICYMI | Building a Diverse Professional Community
  • ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace
  • CPAJ News Briefs: GASB, PCAOB, IASB
  • Forté Capital's Selected Statistics
  • Tax & Accounting Update
  • Congratulations to The CPA Journal, the Voice of the Profession
  • CPAJ News Briefs: FASB, IASB, AICPA
  • ICYMI | How Can the Accounting Profession Attract a Diverse Generation Z?
  • ICYMI | Father and Son—a 90-Year Reflection
  • Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Oct/Nov 2020
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Analysis
    • Bitcoin & Blockchain
    • Hurricane Recovery
  • Archives
    • Past Issues
  • 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

Nicholas C. Lynch, PhD

Home /Nicholas C. Lynch, PhD
COVID-19

ICYMI | Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

November 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

COVID-19

Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

June 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

Featured

Qualifying Expenses for the Expanded Research and Development Credit

A Closer Look at the TCJA Impact

By  Richard Ray, PhD, CPA and Nicholas C. Lynch, PhD

November 2019 0

In Brief Research and development (R&D) produce innovations that drive growth and prosperity. Recent legislation, including the Tax Cuts and Jobs Act and the Protecting…

Featured

The Impact of the New Revenue Recognition Guidance on Cloud Computing Arrangements

By  Nicholas C. Lynch, PhD and Charles R. Pryor, PhdD

June 2018 0

In Brief Companies continue to struggle with implementing FASB's new revenue recognition standard, which becomes effective this year. One sector that may experience particular difficulty…

Featured

Financial Planning with Excess Liability Insurance

By  Nicholas C. Lynch, PhD, Charles R. Pryor, PhdD and Zhiqiang Yan, PhD

June 2017 0

In Brief While most individuals probably think their insurance covers them for every conceivable occurrence, many policies have numerous gaps in coverage. Excess liability coverage…

Feature Articles

Selecting a Qualified Intermediary for a Like-Kind Exchange

By  Richard Ray, PhD, CPA and Nicholas C. Lynch, PhD

October 2016 0

In Brief Under Internal Revenue Code (IRC) section 1031, direct swaps can be difficult to accomplish because the parties may not each have something the…

Feature Articles

Financial Planning with Excess Liability Insurance

By  Charles R. Pryor, PhdD, Zhiqiang Yan, PhD and Nicholas C. Lynch, PhD

September 2016 0

In Brief While most individuals probably think their insurance covers them for every conceivable occurrence, many policies have numerous gaps in coverage. Excess liability coverage…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • ICYMI | Building a Diverse Professional Community January 2021
  • ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace January 2021
  • CPAJ News Briefs: GASB, PCAOB, IASB January 2021
  • Forté Capital’s Selected Statistics January 2021
  • Tax & Accounting Update January 2021













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.