Major changes to estate and gift taxes are periodically a topic of discussion in Congress and the popular press. The Tax Cuts ...

FASB News Proposal to Clarify 34 Narrow Accounting Issues In a move aimed at bringing greater accuracy to financial reporting ...

IRS determined that a worthless stock loss did not occur within a disaster area and was, therefore, not deductible. The ...

FASB News GAAP Codification Improvements to be Deliberated FASB is set to convene on September 18 to deliberate on ...

Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity ...

Electronic commerce has changed the pace of business activity. One McKinsey estimate speculates that the current rate of change is 10 times that of the… ...

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 ...

In Brief Underfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a… ...

One of the objectives behind a progressive income tax structure is to achieve a redistribution of wealth by imposing higher taxes on those who earn… ...

Life insurance is one of the most important tools in modern financial planning, but it is not always the most appreciated. It has a role… ...

As CPAs advise their nonprofit clients on strategies for 2023, it is imperative to understand the top technology trends that will affect the sector this… ...