The ABCs of the Taxation of Virtual Currency
In Brief With new technologies come new forms of assets and, eventually, new rules for the regulation and taxation of such assets. Beyond the current…
What CFOs Should Consider Concerning ESG Reporting
Chief Financial Officers have seen their job description expand over the years to include broader responsibilities and more reporting requirements, such as those mandated under…
Smart Contracts, AI, and the Future of Asset Valuation
In Brief To date, “smart contracts” have had only limited use. Nevertheless, they have the power to be transformative, particularly when combined with artificial intelligence…
Detecting and Resolving ‘Dirty’ Data
In Brief Although business's increasing utilization of technology to drive operational decisions has meant a greater reliance on data, it is exceedingly rare that an…
An Overview of the SEC’s Proposed Climate-Related Disclosures
In Brief Corporations have long grappled with the question of how to report the potential impact of climate-related risks on their business. Recent years have…
Embedding Sustainability into Practice
Our latest issue is all about sustainability, often defined as long-term value creation. For New York State CPAs, that sustainability can show up in various…
The Relevance and Reliability of ESG Reporting
In Brief Investors, creditors, and other users of financial information are increasingly looking beyond audited financial statements when making investment decisions. The culture in the…
ESG Integration and Small Business
In Brief Growing numbers of small and medium-sized enterprises (SME), spanning a range of sectors and geographies, are signaling their commitment to an ESG-rooted integrated…
Beyond the Journal Entry
Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles educators who have built their courses around procedural exercises, digital homework…
The Tax Impacts of Asset Forfeiture
Asset forfeiture is a common tool in the modern fight against crime, meant to deter and remove any economic benefits of wrongdoing. In fiscal year…
Bridging the Gap Between Students and Practitioners
IN BRIEF The challenge of attracting students to the profession is not uniform across all areas of practice. This article presents the result of the…
News & Views
What CFOs Should Consider Concerning ESG Reporting
Chief Financial Officers have seen their job description expand over the years to include broader responsibilities and more reporting requirements, …
Diversity & Inclusion
Young Professionals
In Case You Missed It
Organization Governance and Information Gaps
The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions of shareholder activists’ groups, …
Web Exclusive
Puerto Rico Act 60 Investigations
The US Department of Justice (DOJ) and IRS are currently conducting a criminal investigation into potential abuses of Puerto Rico’s …
Videos & Media
ICYMI | Smoke and Mirrors
Change is in the air for accounting. Many promises have been made about increasing diversity, particularly for Black accountants. But …
