Dividing financial assets during a divorce settlement is often a complicated situation. When it comes to splitting retirement ...

On May 8, 2025, the New York State Legislature passed A3009/S3009, the comprehensive New York State 2025-2026 Budget Act ...

The US Congress passed the so-called One Big Beautiful Bill Act (OBBBA, PL 119-21), making permanent or extending many of the Tax Cuts and Jobs Act (TCJA, ...

Corporate tax deductions for executive compensation are a contentious topic, governed as they have been by the tax code’s nebulous use of the term “reasonable” to limit the amount that may be deducted ...

Now that FASB’s new revenue recognition standard is effective, it is worth considering how well the guidance meets the goals originally set by the board. One of the original motives for the standard ...

Column Editor’s Note: In this issue, we return to neurodiversity in accounting, a topic I wrote about some while back, querying its intersection with race. It was a deeply personal account that ...

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 ...

Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize the social responsibility, and ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the different fields of accounting ...

Whether or not a business owner plans to sell or transfer their business in the next few years, obtaining a proper business valuation is critical. A professional valuation performed by an accredited ...