FASB Proposes Changes to Debt Exchange Accounting

Under current guidance in Subtopic 470-50, when a borrower modifies the terms of debt or exchanges it for new debt, the borrower must determine whether the transaction should be accounted for as a modification or an extinguishment. For term debt, this determination is based on a quantitative analysis known as the 10% cash flow test, which compares the present value of the cash flows of the new debt to the present value of the remaining cash... 

Submitted by Crowe

Court Upholds Internet Activities Rule That Expand's New York's Ability to Tax Internet Transactions

On April 25, 2025, the Supreme Court of New York in Albany County issued its decision in Am. Catalog Mailers Ass’n v. Dep’t of Tax’n & Fin., which upheld the Internet Activities Rule set forth in 20 N.Y.C.R.R. 1-2.10. The Internet Activities Rule allows New York to tax out-of-state sellers when those sellers do more than solicit orders of tangible goods from customers in New York... 

Submitted by Gibbons

Improving Team Readiness for Peak Work Periods: A 5-Step Action Plan for Finance and Accounting Leaders

You know exactly when the busiest times of year are for your finance and accounting organization. So, why does it always seem that you and your team are caught off-guard when workloads suddenly spike? The culprit could be the lack of proactive planning and preparation.

Submitted by Robert Half

8 Signs That Your International Tax Strategy Needs an Overhaul

Business leaders typically jump at the opportunity for international expansion. But many make the costly mistake of not fully considering the tax implications of global activities.

Without a well-planned and properly executed international tax strategy...

Submitted by Armanino

LinkedIn Company Page: 5 Engagement Strategies That Deliver Real Results

Many businesses invest time creating a LinkedIn Company Page but see disappointing returns when they post. What’s missing? Strategy. The fact is not all LinkedIn posts yield the same impact. While your competitors focus solely on putting out content...

Submitted by Point Road Group

The Crucial Role of Threat Intelligence in Risk Assessment and Incident Response Under the SEC Disclosure Rules

The SEC’s new cybersecurity disclosure rules are reshaping how companies assess cyber risk, determine materiality, and leverage threat intelligence...

by Allison Wikoff

AI Washing: A New Risk on the CFO's Radar



As AI continues to dominate corporate narratives, finance executives must contend with a growing challenge: distinguishing genuine innovation from “AI washing.” In boardrooms and earnings calls alike, artificial...

by Olivia Berkman