Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have ...

Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are ...

The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...

In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...

Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...

This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...

FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...

The IASB’s trustees have reappointed Yanli Liu and Brian O’Donovan as members of the IFRS Interpretations Committee and ...