The Journal of Accountancy is the ultimate resource for today’s CPA, with breaking news and and in-depth features.

2025年2月14日 · The March A&A Focus webcast featured a deep dive into step 4 of the five-step revenue recognition process outlined in FASB ASC Topic 606, as well as news on new …

2025年3月19日 · The latest tax news and insights from the Journal of Accountancy, the ultimate resource for today’s CPA.

2021年10月22日 · The IRS on Thursday issued Notice 2021-56 to clarify the standards that a limited liability company (LLC) must satisfy to receive a determination letter recognizing it as …

2024年9月12日 · The CPA Competency-Based Experience Pathway offers an additional option for CPA candidates. Comments on the proposal are being accepted through Dec. 6.

2024年4月3日 · This term, the Supreme Court will answer the questions regarding the estate tax treatment of life insurance proceeds received by a closely held business and its shareholder …

Sponsored by St. Jude Children’s Research Hospital®, SafeSend, ADP, Choreo, and Rightworks. Our expert tax report highlights the important issues that tax preparers and their clients need …

2002年4月1日 · THE BEST, THE BRIGHTEST AND THE DREADED PRC . Skilling began to change the corporate culture of Enron to match the company’s transformed image as a trading …

2022年10月13日 · SAS No. 145 requires inherent risk factors to be considered during audit procedures to understand the entity and its environment and the applicable financial reporting …

2011年10月1日 · A common issue for taxpayers and their CPA return preparers is whether an activity for which the taxpayer received compensation during the tax year