The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...

Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

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, ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process much smoother year over year.

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 ...

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

A company’s long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations. These liabilities are often initially recognized on the date that the ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without the need for third-party intermediaries or financial institutions. Although ...

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 ...

All articles, blogs, and content created by Hannah Rozen, PhD, CPA in The CPA Journal ...