IN BRIEF The challenge of attracting students to the profession is not uniform across all areas of practice. This article ...

Artificial intelligence (AI) is forcing the accounting profession to ask hard questions, like: What work will AI perform?

On May 28, 2026, Governor Hochul, as part of New York’s fiscal year 2026/2027 budget, enacted a new annual surcharge on certain high-value residential New York City properties that are not used as the ...

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic… ...

Some investors have shown enthusiasm for the inclusion of non-GAAP measures, including reporting on sustainability issues and climate-related risks, in addition to traditional financial reports. 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 ...

Editors’ Note: Published this past June, Baruch Lev and Fang Gu’s The End of Accounting and the Path Forward for Investors and Managers (Wiley) has generated a great… ...

In May 2014, FASB and the IASB released a final, converged standard on revenue recognition [see Accounting Standards Update (ASU) 2014-09 and IFRS 15]. The… ...

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

In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater ...