In Brief Accountants, corporate management, and investors would likely all agree that better guidance is needed for the accounting, valuation, disclosure, and reporting of crypto…
FASB Takes on Crypto
Regulatory Concerns Drive the Search for Better Guidance
In Brief Accountants, corporate management, and investors would likely all agree that better guidance is needed for the accounting, valuation, disclosure, and reporting of crypto…
Regulatory Concerns Could Dampen Investor Excitement for Stablecoins
Looking Closely at a Controversial Digital Asset Class
In Brief Stablecoins, a class of digitial asset touted as being more constant in their value than other cybercurrencies, have become increasingly popular in recent…
The question of how to teach ethics has plagued academics for generations, with some even wondering whether it can be taught at all. Steven Mintz,…
The Unsustainability of the Current U.S. Fiscal Path
Making the Case for Pragmatic Reforms
In Brief The U.S. federal government's own financial reporting paints a picture of an “unsustainable fiscal path.” The projections from the Treasury Department and Government…
IRS Schedule UTP and the Legal Privileges of Tax Accrual Workpapers
Understanding the Risks for Auditors
The implementation of the Schedule UTP contributes perhaps the most significant increase in tax reporting in recent memory and will greatly affect the Service's audits…