Audit & Accounting

The International Integrated Reporting Council, the Sustainability Accounting Standards Board, the Global Reporting Initiative and the Carbon Disclosure Project are working to harmonize standards.

Roughly a third of EAs are due to re-enroll before Jan. 31, 2019.

Nearly two-thirds of governments are expected to report on an accrual basis within the next five years.

States need to consider a wide range of factors in looking to set tax rates on legalized pot sales.

The profession is being swept up in a revolution wrought by technology and other factors, and ICPAS chief Todd Shapiro wants accountants to get out ahead of it.

The Institute of Management Accountants and its Managerial Costing Task Force released an exposure draft Monday examining managerial costing practices and how managers should decide which practices are the best ones for their organizations.

The update clarifies the guidance on the interaction between some types of collaborative arrangements and the new revenue recognition standard.

The staff paper aims to help private company franchises implement the new accounting standard by offering them practical examples.

The vast majority of S&P 500 issuers are using the modified retrospective method of adopting the new rules.

A new shape of accounting firm may bring significant — and potentially unwelcome — change.