Abstract: With the emergence of FinTech and evolution in the design and delivery of financial services, the Accounting Information System (AIS) needs to evaluate its underlying accounting methods to ...

In December 2022, Treasury and the IRS stated that they intended to implement the Infrastructure Act amendments to the Code by issuing new regulations and providing forms and instructions for broker ...

After Jeffrey Epstein’s 2019 death, the bank reported more than $1 billion in potentially suspicious transactions. By Matthew Goldstein David Enrich Jessica Silver-Greenberg and Steve Eder Weeks after ...

How Ledgers and Journals Are Used in Accounting Get an overview of these fundamental bookkeeping tools. Ledgers and journals are the foundational tools used in the bookkeeping process. A ledger is a ...

Various provisions have been enacted to prevent abuses in transactions involving related parties. A practitioner applying one of these sets of rules should be careful to understand exactly how ...

Community driven content discussing all aspects of software development from DevOps to design patterns. The SQL specification defines four transaction isolation levels, although a fifth transaction ...

Managing financial records looks different from how it did a decade ago. Where businesses once relied solely on in-house staff or local accounting firms, companies now use virtual bookkeeping to ...