Articles

GAAP Accounting Format vs. Fund Method Accounting: A Comparative Analysis

Accounting frameworks are developed to meet the financial reporting objectives of different types of organizations. Two widely applied approaches are accounting principles generally accepted...

AI in the Audit Room: What It Actually Looks Like in Practice

AI Was Already in the Room When I joined Deloitte in Seattle, I expected AI to be something we discussed in strategy meetings. Instead, it...

As a CPA Publisher member you’re invited to our CPE program.

As a paid member for CPA Publisher you’re invited to our CPE program, included in your membership. As a paid subscriber/member of CPA Publisher, your membership includes...

GILTI No More? And other International Tax Changes Under OBBB

Introduction The Tax Cuts and Jobs Act (TCJA) of 2017 completely overhauled the U.S. international tax regime with the addition of several new provisions, most...

Revenue Recognition Complexities in Multi-Unit Restaurant Chains under ASC 606

Auditors and preparers must develop a comprehensive understanding of financial statements and revenue structures, as revenue generation constitutes the primary driver of value in food services businesses

The Small Firm GenAI Stack: A Practical Playbook for Productivity and Confidentiality

Generative artificial intelligence (GenAI) has become a practical tool in accounting work, particularly for writing, summarization, research synthesis, and standardizing internal documentation. For small...