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June 2016 Issue

Home /Magazine/June 2016 Issue
Featured

ICYMI: SEC Invites Input: Help Shape The Future of Accounting

By  Jean Rogers, PhD

August 2017 0

At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064…

Analysis

It’s Amazing What CPAs Can Do: Leading the Way on Sustainability

By  Richard H. Kravitz, MBA, CPA

June 2016 0

On May 6, preeminent thought leaders, global standards setters, practitioners, auditors, issuers, and investors gathered in New York for the First Annual Sustainability Investment Leadership…

Publisher's Column

Leading the Way on Sustainability

By  Joanne S. Barry, CAE

June 2016 0

On May 6 in New York City, what I believe will be viewed as an historic event was held by the Foundation for Accounting Education…

Analysis

The Inclusion of Sustainability in the Accounting Curriculum

By  Sonja E. Pippin, PhD, CPA, Jessica L. Weber, PhD, CPA, Jeffrey A. Wong, Phd, CPA and Jason Bergner, Phd

June 2016 0

As more organizations integrate sustainability into their business strategies, the traditional role of accountants is expanding to provide sustainability reporting and assurance services. To be…

Analysis

Imminent Changes to Corporate Social Responsibility Reporting

An Overview of the Updated GRI Guidance

By  Jessica L. Weber, PhD, CPA, Marcus Brooks, PhD, CPA and Jeffrey A. Wong, Phd, CPA

June 2016 0

Corporate social responsibility (CSR) reporting is the disclosure of business practices that fall outside of the activity normally disclosed in GAAP-based financial statements and that…

Analysis

The Current State of Sustainability Reporting by Smaller S&P 500 Companies

What Do Businesses Choose to Disclose?

By  Ganesh M. Pandit, DBA, CPA, CMA

June 2016 0

The financial performance of publicly traded companies is reported in accordance with SEC requirements. However, financial statements do not give much information about the impact…

News & Views

RPA | Department of Labor Finalizes Retirement Advice Regulation

A Practical Perspective for 401(k) Plan Sponsors and Investment Committees

By  Sheldon M. Geller, JD, CPA

June 2016 0

The retirement plan marketplace has confused, if not outright misled, CPAs, their plan sponsor clients, and investment committees with the many types of non-fiduciary and…

News & Views

SLT | New York State and City Prior Net Operating Loss Conversion

An Overview of a Complex Area in Recently Enacted Legislative Reform

By  Sidney Kess, JD, LLM, CPA and Edward Mendlowitz, CPA/PFS, ABV

June 2016 0

New York State and New York City's corporate net operating loss carryover rules have always been an area of confusion, and they have been made…

News & Views

TPP | Avoiding the Worst-Case Scenario

The IRS’s Domestic Voluntary Disclosure Practice

By  Brian P. Ketcham, JD

June 2016 0

Most CPAs are by now familiar with the IRS's heavily publicized Offshore Voluntary Disclosure Program (OVDP), which allows taxpayers with previously undeclared foreign assets to…

News & Views

SEC | The Audit Committee Financial Expert

A Closer Look at What That Means

By  Allan B. Afterman, PhD, CPA

June 2016 0

In 2003, the SEC adopted rules implementing section 407 of the Sarbanes-Oxley Act of 2002 (SOX), requiring a public company to disclose whether at least…

News & Views

Integrating Sustainability Into Enterprise Risk Management

By  Brendan LeBlanc, CPA, CIA and Jacob Kislevitz

June 2016 0

Risk management procedures are intended to protect a company's long-term viability amid dynamic markets and regulatory changes. In today's economy, companies face a rapidly growing…

News & Views

Reimagining the Financial Ratios

Comparing Brand Values in the Technology Industry

By  Michael Kraten, PhD, CPA

June 2016 0

Last year, in “Reimagining the Financial Statements” (The CPA Journal, April 2015, http://bit.ly/1SSQXz7), this author restated certain fiscal metrics of Apple Inc. to incorporate the value…

News & Views

SEC Invites Input: Help Shape the Future of Accounting

By  Jean Rogers, PhD

June 2016 0

At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064…

News & Views

Why Accountants Should Care about Non-GAAP Financial Metrics

By  Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

June 2016 0

“We're actually confusing people more than we were helping people understand what's going on in the business.” — Gregory Hayes, CEO of United Technologies, explaining…

News & Views

Sustainability Assurance Reporting

By  Arthur J. Radin, CPA

June 2016 0

The use of sustainability reports for public and private companies has blossomed in the last few years. Reports run from as few as five to…

News & Views

Sustainability—Not GAAP Measurement

A Unique Opportunity

By  Edward A. Weinstein, CPA and Stanley Goldstein, CPA

June 2016 0

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…

Feature Articles

How Investors Judge Sustainability Information

By  Michael Kraten, PhD, CPA, Arthur J. Radin, CPA, Erika Karp, Georg Kell, Jan C. Childress and Curtis Ravenel

June 2016 0

The third panel of the First Annual Sustainability Investment Leadership Conference addressed how investors judge sustainability information when assessing a company's value. The conversation also…

Feature Articles

From Financial Capitalism to Sustainable Capitalism

By  Mervyn E. King, PhD, LLD

June 2016 0

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…

Feature Articles

Sustainability as a Social Movement

By  Robert G. Eccles, PhD

June 2016 0

I like to think of myself as a capital market activist, and that's where you get the title of my most recent book—The Integrated Reporting…

Feature Articles

Keynote Address

By  CPAJ Staff

June 2016 0

The accounting profession has a role to play in achieving a very important aspect of sustainability—being part of the fabric of our capital market systems…

Feature Articles

The First Annual NYSSCPA Hedge Fund Roundtable Sustainability

Investment Leadership Conference

By  CPAJ Staff

June 2016 0

In a historical gathering, the first annual NYSSCPA–Hedge Fund Roundtable Sustainability Investment Leadership Conference on May 6, 2016, brought together some of the world's foremost…

June 2016 Issue

In this Issue: June 2016

By  CPAJ Staff

June 2016 0

For the past few years, The CPA Journal has drawn attention to the new but growing field of sustainability reporting and assurance by devoting a…

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