This article is a compendium of accounting treatments for different types of cloud-based arrangements. It explicates the accounting issues from an acquirer’s perspective; in other words, it focuses on expense rather than revenue recognition of cloud-based arrangements.

As a first-generation immigrant, 2022-2023 TXCPA Chairman Sheila Enriquez understands the power of education and hard work. Read about Sheila's personal and professional journeys, the issues facing the accounting profession, and the opportunity for all Texas CPAs to make a positive difference.

Today’s CPA recently caught up with Robert P. Gray to learn more about his career, his volunteer service and the new book. He has co-written a chapter in the book “Lost Profits Damages: Principles, Methods, and Applications” second edition.

With the harsh economic environment created by the pandemic, governments around the world have been very proactive with regard to assistance provided to businesses in an effort to help them survive and encourage continued employment for the workforce.

The TXCPA team stands ready to help you find your fit. We have a place for every member to feel connected and have a voice in how we serve our profession. Your TXCPA leadership has set new goals for 2022-2023 under our three pillars of success: community and connection, professional excellence, and advocacy.