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Tags archive: Regulation

Home /Tag: Regulation
Featured

The Gap between GAAP and Non-GAAP

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

March 2020 0

In Brief Many companies have increasingly turned to the reporting of non-GAAP measures, which fall outside the realm of generally accepted accounting principles and must…

Featured

Top Ten Changes in the Taxpayer First Act of 2019

By  Sidney Kess, JD, LLM, CPA and Steven I. Hurok, JD, CPA

September 2019 0

On July 1, 2019, President Trump signed into law the Taxpayer First Act of 2019 (TFA), enacting changes to the IRS's organizational structure, customer service,…

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…

Letters to the Editor

Letters to the Editor: Another Call for Less Onerous CPA Licensing Regulation

By  Howard B. Levy, CPA

February 2017 0

I was delighted to see Edward A. Weinstein's articulate and insightful account of his struggle to deactivate his New York CPA license in his letter,…

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Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












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