The passage of the landmark Bipartisan Infrastructure Law (Infrastructure Investment and Jobs Act, IIJA) by Congress ...

With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the ...

In Brief Social Security remains a critical component of most Americans' financial and retirement plans. Despite its longevity and familiarity, many ...

FASB News New Guidance to Boost Transparency in Corporate Expense Reporting FASB has issued new guidance aimed at enhancing the transparency and clarity ...

FASB News Proposal for Variable Interest Entities Deals Seeks to Simplify Tricky Guidance FASB has proposed narrow changes to the way companies determine ...

IASB News ISSB Defers Decision on Sustainability-Related Disclosures in Management Commentary The International Sustainability Standards Board (ISSB) has ...

Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on the end of 2025 as the critical deadline, the end of ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

Many 401(k) plan sponsors mistakenly believe that they have no liability for investment fund options made available to participants in core investment menus and self-directed… ...

In Brief The 2018 hurricane season has already brought two devastating storms, with Hurricane Florence causing major flooding in the Carolinas and Hurricane Michael causing… ...

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 ...