During the third quarter of 2026 and 2025, we recorded an accrual for legal and regulatory matters related to the 2017 cybersecurity incident of $0.2 million ($0.2 million, net of tax) and $0.3 ...

Adjusted net income (non-GAAP) of $26.1 million and $78.5 million and adjusted earnings per common share (non-GAAP) of $2.35 and $7.04 for the three and nine months ended September 30, 2026, ...

During the fiscal year ended June 30, 2026, our primary businesses reported in our financial statements were e-commerce, digital assets and client referral services. In the first half of fiscal year ...

In recent years, revisions to accounting standards and disclosure rules have influenced not only technical amendments but ...

I will summarize empirical research on the accounting treatment of goodwill and provide comments on the recent debate ...

.01 Certain references used in section 2 of this revenue procedure. (1) References to §70302 of the OBBBA. All references hereinafter in section 2 of this revenue procedure to “OBBBA §70302” refer to ...

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

The Financial Accounting Standards Board decided during a board meeting to add a project on goodwill impairment testing to its technical agenda. Processing Content The project will address the level ...

Sec. 163(j) generally limits a taxpayer’s business interest deduction to 30% of ATI. For tax years beginning before 2022, taxpayers were instructed to add back deductions allowable for depreciation, ...

Today’s global economy is mired with worries concerning the impact of AI on businesses. Corporate leaders are under pressure to protect margins and unlock capital for growth, and many are turning to ...

As companies continue to undertake large-scale business and technology transformations, either in support of internal operations or to enable cloud enabled technologies, software development has ...