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 ...

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 Individuals often contend that their hobbies have a profit motive in order to obtain a more favorable tax outcome. But when such disputes… ...

Recently I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a class action lawsuit,… ...

The American Association of Retired Persons (AARP) projects that by 2030, approximately 16% of women will be between 80 and 84 years old and childless… ...

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… ...

About the Speakers Wesley Bricker serves as the chief accountant for the SEC's Office of the Chief Accountant (OCA). (Editor's note: Bricker left the SEC in… ...