As companies embrace emerging and leading technologies, many accounting professionals continue to play catch-up when implementing them in their service ...

The 24th Annual Financial Reporting Conference, hosted by Baruch College, New York, N.Y., on May 7, 2026, provided a forum ...

The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions ...

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is ...

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

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a niche part of due diligence but ...

Blockchain was originally created to facilitate bitcoin transactions by enabling secure and traceable peer-to-peer deals ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

Evaluating a company’s performance and risks related to environmental, social, and governance (ESG) issues is no longer a ...

This article provides a discussion of defined benefit (DB) pension plans, those retirement vehicles in which employers provide a benefit to former employees upon retirement. DB plan retirement benefit ...