With the debt ceiling being raised yet again to avoid a government shutdown, now is the time to address the root cause of the ...

IASB News ISSB Defers Decision on Sustainability-Related Disclosures in Management Commentary The International Sustainability Standards Board (ISSB) has ...

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 ...

FASB has proposed narrow changes to the way companies determine the “accounting acquirer” in complex business transactions involving Variable Interest Entities (VIE). The provisions, outlined in ...

“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 ...

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 ...

Major changes to estate and gift taxes are periodically a topic of discussion in Congress and the popular press. The Tax Cuts and Job Act (TCJA, PL 115-97) amended federal estate and gift tax ...

Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on… ...

Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on… ...

The 2015 Annual Survey of New York State Practitioners, published in the November 2015 issue, revealed that free tax research tools have become increasingly popular… ...

Corporate mergers and acquisitions create practical and legal considerations as to whether to terminate, merge, or maintain ...