In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and…
The State of US Taxation and its Fiscal Trajectory
Planning Opportunities Under the New Tax Law
In Brief The recently enacted H.R. 1, the so-called One Big Beautiful Bill Act (OBBBA), extends many of the provisions of the Tax Cuts and…
Bank Failures Highlight the Shortcomings of Held-to-Maturity (HTM) Accounting
Behind the Crises at Silicon Valley, Signature, and First Republic
In Brief The failures of Silicon Valley Bank, Signature Bank of New York, and First Republic Bank in 2023 shocked observers and have since led…
Bank Failures Highlight the Shortcomings of Held-to-Maturity (HTM) Accounting
Behind the Crises at Silicon Valley, Signature, and First Republic
In Brief The failures of Silicon Valley Bank, Signature Bank of New York, and First Republic Bank in 2023 shocked observers and have since led…
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…
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…
In Brief Although many investors in cryptocurrencies like Bitcoin have witnessed great gains in the past year, values have also fluctuated dramatically in short order.…
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…