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Final bonus depreciation regulations issued under TCJA
The IRS and Treasury released the final bonus regulations applicable to property acquired and placed in services after Sept. 27, 2017.
Qualitative assessment of goodwill impairment upon triggering event
In this article, we discuss the qualitative assessment of goodwill impairment upon the occurrence of a triggering event.
Proposed ASC 606 practical expedient for private-company franchisors
A recent proposal would simplify how private-company franchisors analyze their performance obligations in accordance with ASC 606.
AICPA issues TQAs for entities
The AICPA has issued additional technical questions and answers for health care entities related to leasing and CARES Act provisions.
Revised Form 941-X
The final version of Form 941-X Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund has been released by the IRS.
Presentation and disclosure of contributed nonfinancial assets
The FASB recently issued requirements regarding the presentation and disclosure of contributed nonfinancial assets by nonprofit entities.
Is now the time to make the case for internal audit outsourcing?
Here are the four most common reasons it makes sense for an organization to consider internal audit outsourcing.
FASB receives feedback about potential simplifications to ASC 842
Constituents recently provided feedback to the FASB regarding issues encountered in the implementation of ASC 842.
Evaluating the Visa TIP program: Is it right for your business?
Visa’s TIP program is an alternative reporting process for the PCI DSS. Learn how to determine if it is right for your business.
Company size: A major factor in middle market back to work strategies
As companies develop plans to return to the office, several differences exist in the strategies of small and large middle market businesses.
The telehealth explosion has changed health care delivery forever
Even if the boom is leveling off now, we do not expect telehealth use and investments ever to go back to pre-pandemic levels.
Remote Workforce Security Assessment Financial Services Checklist
The shift to remote work has exposed the financial services industry cybersecurity programs to new compliance risks. Do you know yours?
5 considerations if your client files for bankruptcy
Companies must minimize financial exposure and maximize their potential recoveries if their business clients face bankruptcy.
Family office document retention: FAQs about how to manage risk
These FAQs help family offices take a look at document management and retention practices, policies, technology systems and procedures.
Oil prices show record volatility in 2020: Path to recovery uncertain
The unprecedented imbalance the oil market has seen in 2020 has garnered extraordinary responses from both oil producers and policymakers.