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

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

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

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

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

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

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

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