Self-published. Paperback, $24.95 on Amazon Reviewed by Yigal M. Rechtman The first thing to know about this ...

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

This generalization is held by many forensic accountants and fraud investigators. This is because it’s not mere capability that makes a fraudster—rather, it’s the situation that enables fraud, ...

On September 25, FASB proposed five areas of targeted changes to hedge accounting rules to better align financial reporting ...

In Chief Counsel Advice Memorandum 202325007 (https://www.irs.gov/pub/irs-wd/202325007.pdf, Mar. 22, 2023), legal staff within the IRS determined that a worthless ...

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 ...

Major changes to estate and gift taxes are periodically a topic of discussion in Congress and the popular press. The Tax Cuts and Job Act (TCJA, PL 115-97) amended federal estate and gift tax ...

In Brief The COVID-19 pandemic has put the economy in a precarious state, but certain effects of the downturn, such as historically low interest rates… The CPA Journal is a publication of the New York ...