The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

Defending a professional liability claim can be complicated. The plaintiff and CPA firm defendant often disagree about the scope of service, the amount of damages, the firm’s compliance with the ...

Oceans and coasts support irreplaceable natural, social, and financial capital. Coastal areas have relatively dense human settlements. Coastal ecosystems – such as coral reefs, mangroves, salt marshes ...