The release of the revised Committee of Sponsoring Organizations (COSO) Enterprise Risk Management—Integrated Framework could not have come at a better time for technology risk professionals and…
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…
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…
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…
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…
Imminent Changes to Corporate Social Responsibility Reporting
An Overview of the Updated GRI Guidance
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…
The Current State of Sustainability Reporting by Smaller S&P 500 Companies
What Do Businesses Choose to Disclose?
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…
RPA | Department of Labor Finalizes Retirement Advice Regulation
A Practical Perspective for 401(k) Plan Sponsors and Investment Committees
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…
SLT | New York State and City Prior Net Operating Loss Conversion
An Overview of a Complex Area in Recently Enacted Legislative Reform
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…
TPP | Avoiding the Worst-Case Scenario
The IRS’s Domestic Voluntary Disclosure Practice
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…
SEC | The Audit Committee Financial Expert
A Closer Look at What That Means
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…
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…
Reimagining the Financial Ratios
Comparing Brand Values in the Technology Industry
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…
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…
“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…
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…
Sustainability—Not GAAP Measurement
A Unique Opportunity
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…
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…
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…
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…
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…
The First Annual NYSSCPA Hedge Fund Roundtable Sustainability
Investment Leadership Conference
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…
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…