A number of government officials have recently accused Real Estate Investment Trusts (REIT) in the healthcare and hospitality ...

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern ...

Nonfungible tokens (NFT) are virtual records of ownership of either physical assets or digital assets, such as digital ...

In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,… ...

Many CPAs are already familiar with artificial intelligence (AI) tools through the use of accounting and tax-related database tools such as the FASB Accounting Standards Codification, the Governmental ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public at large. OpenAI’s ChatGPT, ...

Note from Column Editor Tracey J. Niemotko: Alexis Colucci was an accounting major who completed her Master of Science in Professional Accountancy degree at Marist College in August 2023. Marist has a ...

Sustainability and environmental, social, and governance (ESG) reporting have grown in scope and importance for several years. This article discusses opportunities and challenges for the accounting ...

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is a quick ...

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and ...

In December 2023, FASB issued ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60). This final guidance requires all entities to measure certain crypto assets they hold at fair ...