Financial metrics —Concerned with the financial impact of security controls. Maturity assessment —Evaluates the state of security as a whole or in some specific domain, such as cyber-security, ...

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 ...

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 ...

Accounting for Bonds Issued Between Interest Dates Companies usually issue bonds on dates specified in the bond indenture. There are times when a company delays the issuance (e.g., due to a weak ...

Liquidity Pool Transactions The concept of a liquidity pool is central to DeFi. As the name suggests, a liquidity pool is a mechanism by which a DeFi protocol funds its operations, such as loans made ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising… The CPA Journal is a ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising… The CPA Journal is a ...

In Brief The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising… The CPA Journal is a ...

The recent surge in inflation has led managers to reassess the best inventory valuation methods—first-in-first-out (FIFO) or last-in-first-out (LIFO). In times of rising prices, FIFO typically results ...

Ongoing Planning, Documenting, and Preparing for Your Audit Audits tend to run smoother when NFP organizations put effort into preparing for them. This includes developing an audit plan throughout the ...

Changes to Subpart A, Acronyms and Definitions The 2024 revisions to Subpart A of the Uniform Guidance bring important changes that will impact both recipients of federal funds and their auditors.