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Tags archive: income

Home /Tag: income
Featured

Taxation of Gambling Income

By  Eric Smith

December 2019 0

Thanks to legalized sports gambling, U.S. casinos generated a record amount of gaming revenue in 2018. As might be expected, it is becoming increasingly common…

Columns

Retirement Plans Need an Advisor Acting in a Fiduciary Capacity

By  David Kane

May 2018 0

The Employee Retirement Income Security Act (ERISA) provides general standards of conduct for plan fiduciaries. A breach of fiduciary duty can result in personal liability…

Our Greatest Hits

Our Greatest Hits | Income Taxes in the Cash Flow Statement

From The CPA Journal Archives

By  Hugo Nurnberg, PhD, CPA,

October 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Recent Trends in Reporting Non-GAAP Income Featured

Recent Trends in Reporting Non-GAAP Income

An Example from Social Media Companies

By  Theresa F. Henry, PhD, CPA, David A. Rosenthal, PhD and Rob R. Weitz, PhD

July 2017 0

In May 2016, the SEC issued new Compliance and Disclosure Interpretations (CDI) and modified others to revise its guidance on the reporting of non-GAAP financial…

Columns

Getting Married: A Tax Perspective

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

March 2016 0

More than 2.1 million couples get married in the U.S. each year (http://www.cdc.gov/nchs/nvss/marriage_divorce_tables.htm). Few probably give any thought to the tax implications of their union.…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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