The AICPA’s Financial Reporting Executive Committee issued a working draft of the AICPA Accounting and Valuation Guide, Business Combinations, which would provide guidance and illustrations regarding the accounting and valuation considerations for business combination transactions.
FROM THIS MONTH'S ISSUE
Promises of ‘fast and easy’ threaten SOC credibility
CPAs who provide Service and Organization Control (SOC) examinations warn that an ongoing push for high-volume SOC services may come at the cost of quality and objectivity.
From The Tax Adviser
February 18, 2026
Why LIFO, why now?
February 10, 2026
Navigating safe-harbor rules for solar and wind Sec. 48E facilities
January 31, 2026
Trust distributions in kind and the Sec. 643(e)(3) election
January 31, 2026
