____________________________________________________________
​FASB’s New Guidance for Crypto Assets Accounting,
The CPA Journal, July /August 2024,
File                  (click to open the PDF)
_____________________________________________________________________________________________________
Distinguishing Debts from Equity, Warrants Issued in Conjunction with Debt Instruments,
Today's CPA, July/August 2024,
​File                   (click to open the PDF)
File                   (click to open the PDF)
______________________________________________________________
Cybersecurity Disclosures – SEC’s New  Promulgation,
The  Tennessee CPA Journal , May/June 2024,
File                  (click to open the PDF)                    
_____________________________________________________________________
​Incentive Compensation Clawback, SEC’s New Promulgation,
Today's CPA, March/April 2024,
File                       ​(click to open the PDF)
_____________________________________________________________
​An Introduction to Hedge Dedesignation Accounting,
CPAFocus, November/December 2023,
File                        ​(click to open the PDF)

There are typos in the print version of this article. The original manuscript  is as follows:
File                        ​(click to open the PDF)
_________________________________
Share Repurchase Programs,
Today's CPA, September/October 2023,
File                        ​(click to open the PDF)

Please see the "Latest Development" page for an update.
_________________________________________
Insights into Pushdown Accounting, 
The CPA Journal, March/April 2023,
File                          ​(click to open the PDF)
________________________________
​Equity Method Accounting,
The CPA Journal, January/February 2023,
File                        (click to open the PDF)
______________________________________________________________
​Blockchain: The Architecture Underlying Crypto Assets,
Today's CPA, November/December 2022,
File                       (Click to open the PDF)
_________________________________________________________
Acquisition of Cloud-Based Services and Products,
Today's CPA, July/August 2022,
File                     (Click to open the PDF)
______________________________________________________
SEC's Proposal for Climate-Change Disclosures,
CPAFocus, July/August 2022,
File                             (Click to open the PDF)

The  Tennessee CPA Journal published an earlier version of this article.
Tennessee CPA Journal, July/August 2022
File                    (Click to open the PDF)
________________________________________________________
Accounting and Tax Implications of Crypto Assets,
Today's CPA, May/June 2022,
File                         (Click to open the PDF)
___________________________________________________________________________________________________________
Asset Acquisition Accounting, Understanding the Available Guidance,
The CPA Journal, January/February 2022,
File                            (Click to open the PDF)
_______________________________________________________________
Deferred Revenue Liabilities in Business Combinations,
An Exception to Fair Value Accounting,
CPAFocus, January/February 2022,
File                   (Click to open the PDF)                  
___________________________________________________________________
Post de-SPAC Stock Compensation Awards,
Today's CPA, January/February 2022,
File                   (Click to open the PDF)
____________________________________________________
A Framework for Climate-Change Disclosures,​
CPAFocus, September/October 2021,  
File                     (Click to open the PDF)
______________________________________________________________________________________________________________
Accounting for de-SPAC Transaction,
Today's CPA, September/October 2021,
File                     (Click to open the PDF)
File (Quiz)
​_________________________________________________________
Dividend-Protected Stock Compensation Awards, 
The CPA Journal, June/July 2021,
File                      (Click to open the PDF)
__________________________________________________________
Share-Based Considerations Payable to Customers,
California CPA, May 2021,
File                        (Click to open the PDF)
____________________________________________________________________________________________________________________________________________________________________________
Embedded Components of Lease and Non-Lease Arrangements,
Today's CPA, May/June 2021,
File                           (Click to open the PDF)
____________________________________________________________
The New Guidance for Convertible Debt Instruments,
CPAFocus, January/February 2021,
File                            (Click to open the PDF)
__________________________________________________________________
Covid-19 and Stock Compensation Awards,
Today's CPA, January/February 2021,
File                            (Click to open the PDF)
_________________________________________________________________________​
LIBOR's Sunset and Interest Rate Swap Hedges,
Today's CPA, November/December 2020,                     
File                            (Click to open the PDF)
File (Quiz)
_________________________________________________________________________________________________________________________________________
Key Performance Indicators and Non-GAAP Measures, SEC New Guidance and Covid-19 Disclosures,
Today's CPA, July/August 2020,
File                      (Click to open the PDF)
________________________________________________________________
Auditors’ CAM Disclosures, A Management Perspective,
Today's CPA, March/April 2020,
File                         (Click to open the PDF)

Oklahoma Society of CPAs reprinted this article in
CPAFocus, July/August 2020, 
File                          (Click to open the PDF)
________________________________________________________________________________
Revenue Contracts and Allowance for Credit Losses 
(Application of CECL to Revenue Contracts under ASC 606),
Today's CPA, November/December 2019,
File                          (Click to open the PDF)
File (quiz)
________________________________________________________________________________________________________
The New Guidance for Collaborative Arrangements (ASU 2018-18), 
Today's CPA, May/June 2019,
File                          (Click to open the PDF)
File (quiz)
_________________________________________________________________________________
​An Analysis of the New Sale and Leaseback Guidance (ASC 842 - Leases),
The CPA Journal, September 2018,
File                     (Click to open the PDF)

A Summary of Sale and Leaseback Guidance
File                     (Click to open the PDF)     
_________________________________________________________________
​The New Guidance for Goodwill Impairment Assessment,
The CPA Journal, September 2018,
File                      (Click to open the PDF)
___________________
Collective Ethics,
International Journal of Social Science and Business, Vol. 3 No. 2, July 2018, 
File                    (Click to open the PDF)
____________________________________________________________________
Changes to Accounting for Employee Share-Based Payment,
ASU 2016-09 May Increase Volatility of Diluted EPS,
The CPA Journal, March 2018,
File               (Click to open the PDF)
___________________________________________
​Implications of Pushdown Accounting 
The CPA Journal, March 2018.
File              (Click to open the PDF)   

​This article has been updated. The updated manuscript is published in the March/April 2023 of the CPA Journal.
____________________________________________________________________________________
Interest Rate Swaps - Simplified Accounting for a Perfect Fair Value Hedge, 
The CPA Journal, November 2017,
File          (Click to open the PDF)
___________________________________________________________________________
Collaborative Arrangements - A Fine Line in Revenue Recognition, 
Today's CPA, July/August 2017,
File              (Click to open the PDF)

​This article has been updated. The updated manuscript is published in the May/June 2019 issue of Today's CPA.
______________________________________________________________________________________
Amendment to Gross Versus Net Revenue Recognition, 
Today's CPA, January/February 2017,
File                  (Click to open the PDF)
_______________________________________________________________________________________
An Introduction to Lessee Accounting (ASC 842 - Leases),
Today's CPA, November/December 2016,
File                     (Click to open the PDF)
_________________________________________________________
The "Say-on-Pay" Advisory Vote,
Today's CPA, March/April 2016, 
File                (Click to open the PDF)
_______________________________________________________
Collectibility - A Revenue Recognition Condition,
Today's CPA, January/February 2016,
File                  (Click to open the PDF)
________________________________________________________________________
Other Comprehensive Income - Presentations and Disclosures,
Today's CPA, September/ October 2015,
File                           (Click to open the PDF)
__________________________________________________________
Corporate Ethics and the Rights of Whistleblowers,
The CPA Journal, February 2015,
File                   (Click to open the PDF)
___________________________________________________________________
Employment Contracts with Post-Employment Obligations,
The CPA Journal, December 2014,
File                     (Click to open the PDF)
___________________________________________________________
Shareholders' Earn-Outs and Earnings Management,
Today's CPA, March/April 2014,
File                (Click to open the PDF)
_____________________________________________________________________________________________________
Foreign Currency Matters - A New Guidance for Derecognition of Cumulative Translation Adjustments, 
The CPA Journal, March 2014,
File                      (Click to open the PDF)
____________________________________________________________________________________________________________________
Reporting and Disclosures - Using Non- GAAP Financial Measures,
The CPA Journal, March 2014,
File                  (Click to open the PDF)

There is another related manuscript that is published in the July/August 2020 issue of Today's CPA.
_____________________________________________________________
Form SD - Specialized Disclosure for Conflict Minerals,
Today's CPA, November/December 2013,
File                   (Click to open the PDF)
_____________________________________________________________________________________
An Overview of XBRL Compliance (Understanding the Risks and Liabilities),
The CPA Journal, August 2013,
File                   (Click to open the PDF)
____________________________
A Tale of Two Warranties, 
Today's CPA, May/June issue 2013,
File                  (Click to open the PDF)
___________________________________________________
Sale-Leaseback Transactions, Now and Then,
Today's CPA, March/April issue 2013,,
File                  (Click to open the PDF)

​This article has been revised. The revised manuscript is published in the September 2018 issue of The CPA Journal.
____________________________________________________________________________________________________
The Two-Class Method for Calculating Earnings per Share, Stock Compensation Awards as Participating Securities,
The CPA Journal, August 2012, 
File                 (Click to open the PDF)
________________________________________________________________________________________________________
Employee Stock Purchase Plans and the Calculation of Basic and Diluted Earnings per Share,
The CPA Journal, May 2012,   
File                 (Click to open the PDF)
______________________________________________________________________________
The Ever-Changing Lease Exposure Draft – Part II  Lessor Accounting,
Today's CPA, May/June issue 2012, 
File                      (Click to open the PDF)

​This article has been revised. The revised manuscript is published in the November/December 2016 issue of Today's CPA.
_________________________________________________________________________________________________
The Dodd-Frank Act Adresses Corporate Governance - Internal Controls, Whistleblower Provisions, and Disclosure Regulations,
The CPA Journal, April 2012,
File                        (Click to open the PDF) 
________________________________________________________________________________________________
Foreign-Currency Forward Contracts and Cash Flow Hedging - Managing the Foreign Exchange Risk,
The CPA Journal, March 2012,
File                    (Click to open the PDF)
______________________________________________________________________________________
Compensation Earn-Outs and Post Business Combination Earning Surprises, 
Today's CPA, March/April 2012,
File                  (Click to open the PDF)               
_______________________________________________________________________________________
Stock Compensation Under U.S. GAAP and IFRS: Similarities and Differences,
The CPA Journal, February 2012,
File                   (click to open the PDF)
________________________________________________
The Ever-Changing Lease Exposure Draft, 
Today's CPA, November/December 2011,
File               (Click to open the PDF File)

This article has been revised. The revised manuscript is published in the November/December 2016 issue of Today's CPA.
____________________________________________________________________________________________________
New Guidance for Cloud-Based Service Control Reports (An Introduction to AICPA SOC Reports and SSAE16),
The CPA Journal, October 2011,
File                   (Click to open the PDF)
_____________________________________________________________________________________________
Restricted Stock Units and the Calculation of Basic and Diluted Earnings per Share,
The CPA Journal, June 2011,
File             (Click to open the PDF)
__________________________________________________________________________________________________
Accounting for Deferred Revenue Liabilities in Post Business Combination Statements,
The CPA Journal, April 2011,
File                       (Click to open the PDF)

This article has been revised. The revised manuscript is published in the January/February 2022 issue of CPAFocus.
______________________________________________________________________________________________________
SOX 404 Management Assessment and Disclosure Requirements for Consolidation of Variable Interest Entities, (This paper was published under the title of VIE-ing with SOX: New Requirements for Consolidation of Variable Interest Entities), 
California CPA, January/February 2011,
File           (Click to open the PDF)
______________________________________________________________________________________________________
Revenue Recognition for Cloud-Based Computing Arrangements (under ASC 605-25, SAB 104 Topic 13 and ASU 2009-13),
The CPA Journal, November 2010, 
File          (Click to open the PDF)
________________________________________________________________________________________________________
Foreign Currency Forward Contracts and Cash Flow Hedging – Accounting and Disclosures,
The CPA Journal, October 2010,   
File          (Click to open the PDF)
________________________________________________________________________
Consolidation and Deconsolidation of Variable Interest Entities,
Today’s CPA, September/October 2009,
File          (Click to open the PDF)
_______________________________________________________________________________________________
Critical Accounting Estimates for Share-Based Payment Arrangements – Disclosure Requirements under SFAS 123(R),
The CPA Journal, June 2007,
File       (Click to open the PDF)
_________________________________________________________________________________________
Critical Accounting Policy Disclosures of Selected NASDAQ Listed Companies,
The Journal of Accounting and Finance Research, Volume 13, No. II, Spring 2005,
File           (Click to open the PDF)
________________________________________________________________________________________