Ann Cohen shares how evolving risks, emerging technology and strong internal audit partnerships impact her work and the ...

Unlike robotic process automation, intelligent process automation has advanced AI that can assist with judgments previously ...

Japan 1st Quarter Ended June 30 GROUP 2025 2024 Revenue Y4.39 bln Y3.53 bln Operating Profit Y2.00 mln Y349.00 mln Pretax Profit (Y10.00 mln) Y323.00 mln Net Profit (Y17.00 mln) Y284.00 mln Per share ...

Japan 1st Quarter Ended June 30 GROUP 2025 2024 Revenue Y5.04 bln Y4.09 bln Operating Profit Y582.00 mln Y325.00 mln Pretax Profit Y563.00 mln Y308.00 mln Net Profit Y388.00 mln Y191.00 mln Per share ...

AICPA members providing tax representation or return preparation services need to comply with both the AICPA Statements on Standards for Tax Services and Treasury Circular 230.

The latest GAAP update comes as FASB stakeholders have identified several new standard-setting areas of interest, including ...

The International Ethics Standards Board for Accountants weighed in on private equity investment in accounting firms and ...

It is particularly relevant when the legal acquiree is a variable interest entity that qualifies as a business. "FASB ...

Introduction In energy and environmental policy, the utility that comes from product consumption (like a fuel) often entails ...

How does financial transparency affect how CEO’s themselves are paid?Young Jun Cho and Hojun Seo investigate how the introduction of SFAS 131, requiring companies to report performance by business ...

The Financial Accounting Standards Board is offering optional guidance on the measurement of credit losses for accounts ...

The optional guidance aims to address concerns shared by private company shareholders related to the cost and complexity of ...