Latest Articles
  • ICYMI | Building a Diverse Professional Community
  • ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace
  • CPAJ News Briefs: GASB, PCAOB, IASB
  • Forté Capital's Selected Statistics
  • Tax & Accounting Update
  • Congratulations to The CPA Journal, the Voice of the Profession
  • CPAJ News Briefs: FASB, IASB, AICPA
  • ICYMI | How Can the Accounting Profession Attract a Diverse Generation Z?
  • ICYMI | Father and Son—a 90-Year Reflection
  • Topics and Trends in The CPA Journal (1993–2020) [Web Exclusive]
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Oct/Nov 2020
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Analysis
    • Bitcoin & Blockchain
    • Hurricane Recovery
  • Archives
    • Past Issues
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Tags archive: Accounting

Home /Tag: Accounting
COVID-19

ICYMI | Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

November 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

Featured

ICYMI | Financial Reporting and Auditing Implications of the COVID-19 Pandemic

Some Practical Guidance

By  Howard B. Levy, CPA

August 2020 0

In Brief The COVID-19 pandemic has disrupted life around the world, but business, in altered fashion, goes on. Companies will have to report on their…

COVID-19

Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

June 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

Featured

Financial Reporting and Auditing Implications of the COVID-19 Pandemic

Some Practical Guidance

By  Howard B. Levy, CPA

June 2020 0

In Brief The COVID-19 pandemic has disrupted life around the world, but business, in altered fashion, goes on. Companies will have to report on their…

March 2020 Issue

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 2020 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2020 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

November 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Jeanette Lew, St. John’s University

Future Professionals, in Their Own Words

By  Jeanette Lew

September 2019 0

Why did you go into accounting? My original plan was to pursue a career in finance, before I realized that accounting was more what I…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

September 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

June 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

March 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

February 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

February 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

November 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

May 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

March 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

Clarification on Alternative Dispute Resolution

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

March 2018 0

Our article in the December 2017 issue of the Journal, “Alternative Dispute Resolution for Accounting and Related Services Disputes,” makes the following statement that needs to…

Letters to the Editor

Important Clarifications on Valuation Standards

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

March 2018 0

I read with interest the November 2017 article issue, “Helping Business Owners Understand Valuation Approaches” (Sidney Kess and Edward Mendlowitz, http://bit.ly/2BmvfQv). I congratulate the authors on…

Featured

Lease Accounting Standards Resources

By  Susan B. Anders, PhD, CPA/CGMA

March 2018 0

FASB's recent work schedule has included proposed improvements to income tax accounting related to the recent tax law changes, the 2018 GAAP financial reporting taxonomy,…

News & Views

CPAJ News Briefs

FASB News

By  Thomson Reuters Checkpoint

February 2018 0

Technical Corrections for Hedge Accounting Standard Put on Hold At its February 14 meeting, FASB backed away from issuing a limited, technical correction for its…

February 2018 Issue

Accounting for Credit Losses Under ASU 2016-13

Anticipating the Impact on Reporting and Disclosure

By  Arianna Pinello, PhD, CPA, CIA and Ernest Lee Puschaver, CPA

February 2018 0

The method used in determining the appropriateness of an allowance for credit losses (ACL) has been a challenging financial reporting issue for decades. The 2008…

Featured

The Decision Relevance of Financial Reporting

An Exclusive CPA Journal Panel Discussion

By  Vincent J. Love, CPA/CFF, CFE, Ramona Cedeno, CPA/CGMA, Jane Soong and Baruch Lev

February 2018 0

In Brief In the past few years, three major accounting standards—revenue recognition, leases, and financial instruments—have been the subject of discussion and preparation for CPAs…

News & Views

CPAJ News Briefs

FASB/IASB News

By  Thomson Reuters Checkpoint

February 2018 0

FASB News FASB Addresses Questions About Hedge Accounting At its February 14 meeting, FASB discussed technical questions that have arisen since the publication of an…

January 2018 Issue

Tax Office Workflow Resources

By  Susan B. Anders, PhD, CPA/CGMA

February 2018 0

In an interesting recent report, “The Practice of Now,” accounting and business software provider Sage summarized the results of an international survey of accountants on…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

February 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

January 2018 Issue

IRS Offers in Compromise

A Case Study

By  William A. Bottiglieri, JD, CPA

February 2018 0

In situations where a taxpayer has a greater tax liability than funds, there are several options available. The taxpayer can, of course, borrow the money…

Featured

Ten Trends that CPAs Will See in 2018

By  Jason L. Ackerman, CPA, CFP, CGMA

February 2018 0

2018 is here. Looking ahead to what will almost certainly be an eventful year, here are 10 trends that, in this author's opinion, will affect…

Featured

U.S. Macro Outlook for Tax Reform

A Plan That Doesn’t Get It Done

By  Mark Zandi

February 2018 0

The sweeping changes to the tax code passed by the Trump administration and the Republican Congress will significantly impact the near-term economic outlook. The $1.5…

News & Views

ICYMI | A Snowbird Must Carefully Plan Its Flight

Establishing Tax Residency under the Laws of New York and Florida

By  Mark Klein and Dan Kelly

February 2018 0

New York residents sometimes relocate to Florida to take advantage of that state's more lenient tax laws (not to mention more moderate climate). While establishing…

News & Views

Hidden Tax Savings when Raising Employee Compensation

Options for Shareholder-Employees and Domestic Production

By  John Ledbetter, PhD, CPA, Jason Stanfield, PhD, CPA and Elizabeth Paulus, CPA

January 2018 0

When raise and bonus discussions arise, managers often fail to fully consider the tax implications of such decisions. While an increase in the company's compensation…

Posts navigation

1 2 next

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • ICYMI | Building a Diverse Professional Community January 2021
  • ICYMI | Fostering Diversity and Inclusion in the Accounting Workplace January 2021
  • CPAJ News Briefs: GASB, PCAOB, IASB January 2021
  • Forté Capital’s Selected Statistics January 2021
  • Tax & Accounting Update January 2021













About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
[email protected]

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2019 The New York State Society of CPAs. All rights reserved.