Accounting

October 1, 2006

Please note: This item is from our archives and was published in 2006. It is provided for historical reference. The content may be out of date and links may no longer function.

February 6, 2026

Businesses urge Treasury to destroy BOI data and finalize exemption

February 5, 2026

Differentiating agentic and generative AI — and more with a Tech Q&A author

February 2, 2026

How to ease taxes on inherited IRAs

For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

FASB posted on its Web site a compilation of all changes made through July 10, 2006, to the guidance in Accounting for Derivative Instruments and Hedging Activities, the bound codification commonly referred to as the Green Book and last issued in February 2004 ( www.fasb.org/derivatives/07-10-06_green_book_changes.pdf ).

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.

MAGAZINE

Accounting

Businesses urge Treasury to destroy BOI data and finalize exemption

Differentiating agentic and generative AI — and more with a Tech Q&A author

How to ease taxes on inherited IRAs

Features

How AI is transforming the audit — and what it means for CPAs

Promises of ‘fast and easy’ threaten SOC credibility

Built on purpose: CPA’s 6 steps to starting a not-for-profit

How to prevent late-stage engagement quality review surprises

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

From The Tax Adviser

Trust distributions in kind and the Sec. 643(e)(3) election

Effects of the OBBBA on higher education

Practical tax advice for businesses as a result of the OBBBA

How a CPA and wealth adviser partnership can guide families through transition

MAGAZINE

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