This column explores a much-needed book that examines DEI in accounting from the European perspective. All too often, DEI in ...

Sustainability accounting and reporting (SAR) is reshaping how students view the accounting profession, broadening the ...

The IRS is currently undertaking one of the most significant technology modernization efforts in its history. Still, much of ...

CPAs often talk about being proactive advisors, yet many firms still prepare returns with only the information clients hand ...

Organizations differ by many factors, including legal and operating structure, size, industry, and geographic markets. In any ...

On February 25, 2016, FASB, in collaboration with the International Accounting Standards Board (IASB), released Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), in order to improve the ...

For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what has been termed the pipeline ...

Editor’s Note: This article is the first in a new column, Personal Financial Planning, covering the role of CPAs in advising individuals and families on how to meet their financial goals. Public Law ...

Many equity investments do not require the complete acquisition of investees and their consolidations. Depending on circumstances, companies may account for an equity investment as consolidation, ...

Financial statement fraud is often thought of as an “inside job,” something perpetrated by the management or employees of the organization being audited. Occasionally, however, fraud is perpetrated by ...

Accounting Standards Update 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities,modifies the accounting and reporting of foreign currency forward ...