In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of ...

IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and ...

Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). Public business entities must implement ...

A trust fund tax is a tax that is collected and accounted for by a third party, usually a business, which is then responsible ...

For generations of CPAs, The CPA Journal has arrived in mailboxes as more than a publication—it has been a signal. A signal ...

The world of forensic accounting has been developing for the past 70 years. Some credit the beginning of the understanding of fraud as a subject of scientific study to the 1934 work of Donald Cressey ...

The advantages of evidence-based decision making are clear, but there are several reasons why data-driven decision making is a relatively new concept for many notfor-profit organizations. A for-profit ...

IN BRIEF Within the ever-expanding scope of corporate governance, the role of the audit committee has become more important than ever. Much more is ...

Despite the increasing demand for accountants, the number of accounting students and graduates has been consistently declining in recent years. Many accountants have also left… In Brief Many ...

A comprehensive list of all articles and content categorized as In Focus in The CPA Journal.