Latest Articles
  • Beware the Working Capital Adjustment Trap
  • Supplier Finance Programs
  • ESG: The Latest in Sustainability Reporting
  • Tax Season as a Gallon of Milk
  • CPAJ News Briefs: FASB, AICPA
  • Rental Activity and Self-Employment Tax
  • Taxation of Cryptocurrency Resources
  • Hot Topics at FASB
  • Working with CPAs in the Wealth Management Business
  • CPAJ News Briefs: FASB, AICPA, PCAOB
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • 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: 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,…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Beware the Working Capital Adjustment Trap August 2022
  • Supplier Finance Programs August 2022
  • ESG: The Latest in Sustainability Reporting August 2022
  • Tax Season as a Gallon of Milk August 2022
  • CPAJ News Briefs: FASB, AICPA August 2022












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.