FASB News FASB Seeks Input on Standardizing Non-GAAP Financial Measures FASB is taking aim at the confusing array of non-GAAP financial measures that ...

In this personal reminiscence, one accounting professor recounts her journey from public accounting into academia. Rather ...

I will forever say that accounting is the best profession in the world and I am grateful to be a part of it. Some will think ...

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have ...

In Charles G. Moore v. United States (No. 22-800), petitioners challenged Congress’s authority to tax unrealized gains under the Sixteenth Amendment. The ...

A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students view sustainability concerns as a ...

In Brief Underfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a… ...

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

In Brief Awareness of Ponzi schemes and other fraudulent investment arrangements has skyrocketed following the Bernie Madoff case and other similar prosecutions. IRC section 165… The CPA Journal is a ...

The American Association of Retired Persons (AARP) projects that by 2030, approximately 16% of women will be between 80 and 84 years old and childless… ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...

Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in… ...