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 ...
FASB issued a proposal on November 13 that would simplify its guidance on interim reporting, aimed at boosting the consistency and clarity of financial disclosures provided to investors on a quarterly ...
In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have significant implications for future litigation regarding… The CPA Journal is a ...
Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity ...
“I was told once, when I mentioned having ADHD, ‘You aren’t going to get special treatment just because you can’t concentrate well. All that matters during tax season is if you can do the work. If you ...
FASB has issued new guidance aimed at enhancing the transparency and clarity of corporate expense reporting, in a move that could significantly impact how public companies disclose financial ...