Nonfungible tokens (NFT) are virtual records of ownership of either physical assets or digital assets, such as digital ...

Sustainability and environmental, social, and governance (ESG) reporting have grown in scope and importance for several years ...

IASB News Trustees Reappoint Liu and O’Donovan to Interpretations Committee, Launch Search for New Members The IASB’s ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public at large. OpenAI’s ChatGPT, ...

Artificial intelligence (AI) is not a philosophical discussion, business dream, or science fiction for CPAs—whether they are risk managers, auditors, or financial executives. Unlike many business ...

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 ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public… The CPA Journal is a ...

Artificial Intelligence (AI) platforms, specifically Large Language Models (LLM), have been around for many years but have only recently been made available to the public… The CPA Journal is a ...

Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and frameworks. But such reporting will soon be mandatory for some U.S.-headquartered ...

Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of several crypto lenders, hedge funds, and exchanges in 2022—yet these risks were opaque ...