This is the first in a new column authored by CPA Journal Editorial Advisory Board member Steven M. Mintz, a professor ...

IN BRIEF Artificial intelligence (AI) is reshaping the accounting profession and redefining accounting education. As AI automates routine tasks, ...

As artificial intelligence (AI) technology advances at a rapid pace, its implications for professional fields such as ...

IN BRIEF As the accounting profession continues to evolve in response to technological innovation, regulatory complexity, and ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

The securitization of trade receivables is a multibillion-dollar sector, and it is growing. It is vitally important that U.S. GAAP correctly reflect the economics of these transactions. This article ...

Artificial intelligence (AI) has fundamentally altered the landscape of introductory accounting instruction. For principles ...

The use of Special Purpose Acquisition Companies (SPAC) as a means of bringing new entities to the public markets became increasingly popular in 2020 and 2021, leading to increased scrutiny from the ...

Typically, the sale of a capital asset held by an individual is a straightforward affair from a tax accounting perspective. Under the most common scenario, the buyer will offer a one-time cash payment ...

When the right set of circumstances presents itself, there may be no simpler way to defer, reduce, or completely eliminate long-term capital gains taxes when selling real estate, businesses, or ...

Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the 150-hour requirement has been established, it is ...

If a taxpayer lacks documentation to support items on a tax return, preparers may use estimates, following an approach long known as the “Cohan rule.” Although the rule remains useful for tax ...