The IASB’s trustees have reappointed Yanli Liu and Brian O’Donovan as members of the IFRS Interpretations Committee and ...

Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have ...

Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...

This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...

The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...

FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...

In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...

On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants ...

FASB News Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to ...