A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

Decentralized finance (DeFi) is an emerging peer-to-peer system for conducting financial activity on the blockchain without ...

Currently, in order to be licensed, CPA candidates must earn a bachelor’s degree (usually 120 hours), earn 30 hours beyond the bachelor’s degree (which may entail completing a master’s degree), and ...

As shown in Panel A of Exhibit 3, findings indicate that impressions of the 150-hour requirement do not appear to strongly correlate with one’s license status, years of experience, or professional ...

Sustainability The establishment of sustainability accounting standards reflects growing stakeholder demand for corporate accountability. In 2011, the Sustainability Accounting Standards Board (SASB) ...

How U.S. Taxation Applies to International Students To determine how international students may be taxed in the United States, a review of a few basic definitions is needed. For U.S. tax purposes, ...

The Internal Revenue Code and the Bank Secrecy Act (BSA) require that persons engaged in a trade or business file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, any ...