In Brief For the last seven years, Russell G. Golden has served as FASB's chairman. During this time, and for the nine years previously, he…
As workplaces reopen, accountants and their clients and employers must be aware of the potential labor and employment law claims they may face related to…
In Brief Information security and cybersecurity have been major concerns of business managers for many years. The ongoing coronavirus (COVID-19) pandemic has introduced new challenges…
Textual Analysis for Risk Profiles from 10-K Filings
Evidence from Audit Opinions
In Brief Technology can be used by auditors to evaluate the risks presented by engagements. This article introduces a Natural Language Processing (NLP) approach to…
Machine learning is an increasingly familiar technology term that encompasses a broad range of applications. Machine learning can enable businesses to sift through large amounts…
Seven Years at the Forefront of Standards Setting
A Look Back from Outgoing FASB Chairman Russell G. Golden
In Brief For the last seven years, Russell G. Golden has served as FASB's chairman. During this time, and for the nine years previously, he…
In Brief: Nonprofit organizations may not have to maximize profits in order to satisfy the expectations of shareholders, but they still must remain financially healthy…
CPAJ News Briefs
FASB, IASB News
FASB News Colleges, Universities Question Whether to Combine Tuition and Housing Fees Under New Revenue Rules As the not-for-profit sector prepares to adopt new revenue…
CPAJ News Briefs
FASB/PCAOB News
FASB News FASB, IASB to Share Information on Performance Reporting Projects On June 18, FASB will meet with the IASB at its London office for…
CPAJ News Briefs
FASB/IASB News
FASB News Details of New Lease Guidance Complicate Implementation Efforts At first blush, FASB’s new lease accounting standard sounds simple enough: companies must tally everything…
ICYMI | The PCAOB’s Proposed New Auditor’s Report
A Sneak Peek at What Lies Ahead
In May, the PCAOB issued a proposed standard, “The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion,” which,…
All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…
All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…
All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…
All right. Well, take care yourself. I guess that’s what you’re best, presence old master? A tremor in the Force. The last time felt it…
This month’s issue focuses on the coming year in accounting and taxation, as CPAs take stock of recent changes and prepare for their actual implementation.…