Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...
Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have ...
Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...
FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...
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 ...
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 ...
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… The CPA Journal is a ...
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