Employee ownership and taxes: Why firms are choosing ESOPs. While not as high profile as private equity, employee stock option plans (ESOPs) offer a combination of tax advantages …

5 天之前 · The latest tax news and insights from the Journal of Accountancy, the ultimate resource for today’s CPA.

2025年3月1日 · An AICPA executive vice president details points of emphasis related to advocacy in Washington and offers advice to members on managing legislative and regulatory …

2025年2月11日 · After a vote Thursday, the acting chair of the SEC described The Enhancement and Standardization of Climate-Related Disclosures for Investors as “unnecessarily intrusive.” …

2021年10月22日 · The IRS on Thursday issued Notice 2021-56 to clarify the standards that a limited liability company (LLC) must satisfy to receive a determination letter recognizing it as …

2024年9月12日 · The CPA Competency-Based Experience Pathway offers an additional option for CPA candidates. Comments on the proposal are being accepted through Dec. 6.

2022年10月13日 · SAS No. 145 requires inherent risk factors to be considered during audit procedures to understand the entity and its environment and the applicable financial reporting …

Journal of Accountancy articles and features cover a wide variety of subjects including accounting, financial reporting, auditing, taxation, personal financial planning, technology, …

2002年4月1日 · THE BEST, THE BRIGHTEST AND THE DREADED PRC . Skilling began to change the corporate culture of Enron to match the company’s transformed image as a trading …

2024年4月3日 · The U.S. Supreme Court will decide a case this term that presents a crucial question regarding the estate tax treatment of life insurance proceeds received by a closely …