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Paul Copley, PhD, CPA

Home /Paul Copley, PhD, CPA
Featured

GASB Issues Statements 100 and 101

Clarifying the Reporting of Accounting Changes and Compensated Absences

By  Paul Copley, PhD, CPA and Leah M. Kratz, CPA

May 2023 0

In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater uniformity…

Featured

ICYMI | The Enrollment Cliff, Mega-Universities, COVID-19, and the Changing Landscape of U.S. Colleges

By  Paul Copley, PhD, CPA and Edward Douthett, PhD, CPA

November 2020 0

In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…

Featured

The Enrollment Cliff, Mega-Universities, COVID-19, and the Changing Landscape of U.S. Colleges

By  Paul Copley, PhD, CPA and Edward Douthett, PhD, CPA

October 2020 0

In Brief The accounting academic and practitioner communities are closely intertwined, making the developments in one discipline of paramount importance to the other. As such,…

Featured

Using Ratio Analysis to Manage Not-for-Profit Organizations

By  Kaitlin Cashwell, Paul Copley, PhD, CPA and Michael Dugan, DBA

June 2019 0

Thousands of CPAs work in the not-for-profit sector, and thousands more volunteer as members of the governing boards of not-for-profit organizations. There is little in…

Featured

ICYMI | Using the New Reporting Requirements for Not-for-Profit Entities

By  Paul Copley, PhD, CPA and Loretta Manktelow, CPA

May 2019 0

In 2016, FASB issued ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, effective for fiscal years beginning after December 15, 2017. The standard is…

Analysis

Using the New Reporting Requirements for Not-for-Profit Entities

By  Paul Copley, PhD, CPA and Loretta Manktelow, CPA

April 2018 0

In 2016, FASB issued ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, effective for fiscal years beginning after December 15, 2017. The standard is…

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Our Latest Content

  • Evaluating the Use of AI in Financial Statement Audits September 2026
  • New York State’s 2026-2027 Budget Bill Overview September 2026
  • Aligning California and EU Climate Disclosure Mandates August 2026
  • Sustainability Accounting—Driving Better Returns Through Better Business August 2026
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting Artificial Intelligence August 2026












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