Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special rule applicable for employer securities distributed from a ...

Foreign financial accounts serve many entirely legitimate purposes for US taxpayers, from diversification of wealth to the ...

The audit professionals that were interviewed are employed by various types of institutions—both for-profit and nonprofit firms of varying sizes in different industries. The auditors included range ...

The US Securities and Exchange Commission is currently evaluating aspects of the public company reporting framework, including whether quarterly reporting should remain mandatory or whether to shift ...

Note from Column Editor Tracey J. Niemotko: This month’s column was written by Kimberly Fargnoli, one of my students at Marist University, describing her survey of… ...

This column explores a much-needed book that examines DEI in accounting from the European perspective. All too often, DEI in accounting is presented in subtext… ...

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic… ...

Generally accepted audit standards (GAAS) require an auditor to communicate significant findings from the audit to those charged with governance in the entity being audited,… ...

Editors’ Note: Published this past June, Baruch Lev and Fang Gu’s The End of Accounting and the Path Forward for Investors and Managers (Wiley) has generated a great… ...

Note from Column Editor Anton Lewis: This column introduces a historical perspective on accounting’s potential to facilitate coercion and enhance subjugation—or, instead, to advance social justice.… ...

In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater ...