Talking about Diversity, Equity and Inclusion (DEI) in the accounting space has always been a politically charged affair. It is an area I am passionate about, but not to the extent of silencing voices ...

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 ...

The International Accounting Standards Board (IASB) is on track to release a revised management commentary practice statement by mid-2025, aimed at enhancing the value of annual reports for investors ...

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 end of 2025 as the critical deadline, the end of ...

In Brief Since January 2014, FASB has issued several significant pronouncements on business combinations and intangible assets; however, the interaction between the two remains complex,… The CPA ...

Terminally ill individuals often desire to benefit the people and institutions they love by means of actionable and effective tax planning, even in the final period of their life. These taxpayers, ...

Recently I wrote a short piece concluding that audit opinions still matter. I drafted this essay within the judicial context of a class action lawsuit, which asserted that BDO had committed fraud, or ...

Private companies are increasingly turning to complex financing arrangements, featuring embedded derivatives and contingent events, in order to raise capital and manage risk, according to recent ...

As a CPA who has also earned a PhD in behavioral accounting, I have always been qualified to practice forensic accounting. After all, in order… ...

The liquidation of a partner's entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption… ...

3. When is a worker eligible for Social Security? Once individuals have worked 40 quarters, they are considered fully insured. A qualifying quarter in 2024 for an employee will require at least $1,730 ...

In Brief In an attempt to alleviate the burden of student debt on U.S. borrowers, the federal government offers a Public Service Loan Forgiveness program,… ...