Accounting

January 1, 2003

Please note: This item is from our archives and was published in 2003. It is provided for historical reference. The content may be out of date and links may no longer function.

October 11, 2026

AICPA reminds states of disaster-relief process with filing deadline near

October 8, 2026

Accounting’s future: Embrace change and build on trust

October 5, 2026

Recasting retirement: 3 ways AI is changing client-adviser conversations

AcSEC, the AICPA accounting standards executive committee, in agreement with FASB and the SEC, rescinds SOP 92-3, Accounting for Foreclosed Assets. FASB statement no. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, effectively superseded the SOP, the scope of which did not include non-long-lived assets such as inventories and marketable equity securities.

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Accounting

AICPA reminds states of disaster-relief process with filing deadline near

Accounting’s future: Embrace change and build on trust

Recasting retirement: 3 ways AI is changing client-adviser conversations

Features

New checklist helps CPAs manage AI cyber risks

Using an Excel agent to clean, validate, and reconcile data

Going concern: What CPAs in audit and finance should know

Liquidation accounting: When a going concern dissolves

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From The Tax Adviser

Navigating the QSBS rules in pass-through structures

Sec. 338(h)(10) elections in business acquisitions

What today’s clients expect from their CPA and how firms are responding

2026 tax software survey

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