Clarifying that business interest expense subject to Sec. 163 (j) includes any interest incurred and capitalized during the tax year, except for interest capitalized under Secs. 263 (g) and 263A (f); ...
We wrapped up our annual Conference on Current SEC and PCAOB Developments last week, and it’s hard to pick a single theme or ...
Despite the Eleventh Circuit holding that the Corporate Transparency Act is constitutional, an interim rule from Treasury ...
GASB issued Statement No. 105, Subsequent Events, which clarifies types of subsequent events and information that should be ...
At the AICPA National Tax Conference, digital assets expert Nik Fahrer, CPA, sympathized with tax pros who dread the upcoming ...
A coalition’s letter to the Department of Education expresses opposition to draft regulations that would exclude accounting ...
The documents that comprise the taxonomies can be accessed via FASB’s taxonomies webpage or individually at the following ...
The Professional Ethics Executive Committee voted to issue an exposure draft of Proposed Revisions Related to Alternative ...
A CPA.com and AICPA survey of more than 50 firms unearthed five key themes for audit transformation and a step-by-step ...
The problems began the year after the audit report was issued. The audit had gone well, and, like previous years, an unmodified opinion was issued. Armed with a clean opinion, the client attracted a ...
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