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The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework on recognition and derecognition of items in financial statements.

A provision imposing a 1% excise tax on corporate stock buybacks in this year's Inflation Reduction Act is likely to have an impact on the use of special purpose acquisition companies.

A recent report from the IESBA says that technology has created more opportunities for ethical dilemmas that highlight the importance of standards.

Ed Mendlowitz looks back at some of his favorite columns over the years.

In this edition of The Frontier, Avalara's Kim Austin talks about the rise of e-invoicing in the U.S. and why it took a while to get there.

Technology is hugely increasing the sheer amount of knowledge required of a competent accountant — which was already vast to start with.

But the service needs increased, stable funding to update its operations, according to the advisory group's 2022 annual report.

The inspector general said that the service needs to be more focused in its goals for improving taxpayer digital communication.

The Public Company Accounting Oversight Board proposed significant changes in the requirements for firms' QC systems, modernizing standards in place for decades.

The hybrid work model that has come into wider use since the pandemic can help organizations with diversity, equity and inclusion initiatives.