Many companies exhibit a discrepancy between their tangible book value and their market value. For example, global brand expert Kevin Keller cites PepsiCo, which had…
Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having…
In Brief As more and more companies begin to devote serious attention to sustainability reporting, many different systems of rating the depth and effectiveness of…
ICYMI | Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
Alignment Sought For Asset Acquisition, Business Combinations Guidance
FASB/AICPA/IFAC News
FASB News Alignment Sought for Asset Acquisition, Business Combinations Guidance FASB is considering beginning a project to reduce the differences between business combinations and acquisition…
This short book addresses the very important topic of how to save the planet, and it presents the ways in which progress on that goal…
An April 2017 commentary by Jean Rogers, CEO of the Sustainability Accounting Standards Board (SASB), in Investor's Business Daily (“Sustainability Accounting Standards Represent Market—Not Regulatory—Forces…
Making the Case for Corporate Community Engagement
Legal, Accounting, and Business Strategy Considerations
Manion opened the panel by discussing employee engagement with respect to sustainability, saying, “we really think about employee engagement as a key driver of the…
The Authors Respond
Response to Howard Levy
We would like to thank Howard Levy for his complimentary and complementary letter on our article. We initially included most of the “plain paper” financial…
As the author of “Putting the Decades-Long ‘Plain Paper’ Debate to Rest: Will SSARS 21 be the Final Resolution?” (The CPA Journal, November 2015), I…
The Authors Respond
Response to Charles Landes and Michael Glynn
We appreciate and thank Charles Landes and Michael Glynn for their letter commenting on our article. Rest assured that we are not discrediting the quality…
We read with interest Vincent J. Love and Thomas R. Manisero's article in the May 2017 CPA Journal, “Plain Paper Financial Statements Made Not So Plain: An…
The best way for a CPA firm to become successful is to build long and lasting relationships with clients. The more time CPAs spend with…
As the unemployment rate continues to drop and some visa programs are put on hold, an increasing number of younger people may find it easier…
Kraten opened the panel by showing a video produced by Deloitte highlighting its commitment to diversity in the workplace. Kraten then asked Barton about Deloitte's…
One Company’s Integrated Reporting Journey
The Case of Gold Fields
Global mining companies are subject to a more complex array of external effects and influences than companies in most other industries. The best way to…
Attestation Guide For Sustainability Information Published
FASB News/IASB News/AICPA News
FASB News Meeting with Japanese Board Addresses Wide Range of Issues FASB used its most recent meeting with the Accounting Standards Board of Japan (ASBJ),…
Ed Weinstein and Stanley Goldstein have been close friends for four decades and have agreed on almost everything. They were quite surprised a year ago…
Marketers’ Methodologies for Valuing Brand Equity
Insights into Accounting for Intangible Assets
Many companies exhibit a discrepancy between their tangible book value and their market value. For example, global brand expert Kevin Keller cites PepsiCo, which had…
CPAs need to be aware of current developments in key states in order to properly advise taxpayers doing business in multiple jurisdictions. Particularly of note…
The panel began with DeHihns invoking imagery of the Great Depression and the Dust Bowl to remind the audience that sustainability issues are not as…
Few countries can claim that integrated reporting (IR) is common among domestic companies. An exception is South Africa, with many listed and public organizations having…
Emerging Issues Task Force Divided on Guidance for Cloud Computing
FASB, GASB, and IASB Updates
FASB News Emerging Issues Task Force Divided on Guidance for Cloud Computing During a July 20 meeting, FASB’s Emerging Issues Task Force (EITF) said its…
In Brief Corporate sustainability reporting is becoming more widespread with each passing year, and with that growth comes the need for companies to back up…
Tax professionals, and also the general public, well know by now that U.S. taxpayers are required to report foreign financial accounts to the government. Since…
Panel Discussion on Integrated Reporting
A Practical Perspective from Preparers and Practitioners
Sullivan opened the panel by speaking about the importance of a more holistic view of corporate performance. While noting that neither traditional financial reporting nor…
In 2015, the NYSSCPA leadership established the Moynihan Fund as a way to recognize the contributions of recently deceased past president David J. Moynihan. The…
Since the 1930s, we have looked at things through a financial lens, and I'm afraid that cannot pertain in the changed world of the 21st…
In Brief As more and more companies begin to devote serious attention to sustainability reporting, many different systems of rating the depth and effectiveness of…