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Learn about the key provisions of GASB Statement No. 85, Omnibus 2017, and their impact on government accounting and financial reporting requirements.

GASB, Statement No. 85, OPEB, fair value measurement, Pensions, Postemployment Benefits, component units, negative goodwill, government
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Companies that claimed certain Washington state tax incentives in 2016 must file their annual survey or report by May 31, 2017.

Washington, B&O, sales and use tax, state tax credits, state tax incentives, aluminum smelting, aerospace, semiconductor, DOR report, DOR survey, Mark Greene, Sarah Correia
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Learn how a benefit claims audit serves as a cost containment strategy to help ensure your company isn’t losing money to improperly paid claims.

claims audit, self-funded health plan, best practice, cost containment, cost overruns, medical claims, pharmacy claims, dependent claims, Will Norris, Francis Orejudos
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Article

Private foundations considering grants can follow these guidelines for planning a personal visit to gain insight from prospective beneficiaries.

private foundation, not-for-profit, nonprofit, grants, grantee site visit, Patty Mayer, foundations
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We offer insight on how not-for-profit investment strategies might be affected by the Trump administration’s evolving agenda.

President Trump, Donald Trump, not-for-profit, nonprofit, investment strategy, economy, global economy, foundations, private foundations, public foundations
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The IRS offers new guidance for private foundations on classifying expenses that might fall under qualifying distributions.

private foundations, qualifying distributions, expenses, charity, charitable organizations, exemption, IRS guidelines, administrative exemptions
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Article

Compensation arrangements have been a focus of IRS scrutiny. We offer some steps for foundations to maintain compliance.

foundations, compensation, compensation setting, private foundations, not-for-profit, nonprofit, board members
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An overhaul of not-for-profit financial reporting guidance offers flexibility in the way not-for-profits present operating cash flow.

Not-for-profit, accounting standards, FASB, statement of cash flows, cash flows, financial statements, financial reporting, ASU 2016-14, Katherine Jackson, operating costs
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Justin Fisher was named the new leader of the firm’s Private Clients Practice, which offers individual tax, wealth management and family office services.

Private Client Services, Private Clients Practice, individual tax, wealth management, family office, Justin Fisher
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Article

Our 2017 Q1 update covers tax reform under Trump and other issues for companies in tech, clean tech, life sciences, and communications and media.

Technology, clean technology, tech, life science, communications, tax planning, tax reform, tax code, VAT, FBAR, IC-DISC, partnership, border adjustment tax
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Article

Learn what an information security governance program is and how to implement one to protect your business from cyberthreats.

Information security governance, IT, cyberthreats, risks, ISO, COSO, security breach, cybersecurity, Brandon Gunter, information technology
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Article

The FTB announced it won’t appeal the decision in Swart Enterprises, Inc. v. Franchise Tax Board. Taxpayers should consider filing minimum tax refund claims, if their situations are similar.

Swart Enterprises, FTB, Franchise Tax Board, manager-managed LLC, California state tax, doing business in California, TSG, SALT
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We provide a five-step approach for implementing GASB Statement No. 72 and guidance on drafting the required disclosures.

GASB Statement No. 72, fair value, fair value source, Kory Hoggan, valuation methodology
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Article

An overview of new reporting requirements for liquidity, liquidity risk, and availability of resources and how not-for-profits can prepare.

FASB, not-for-profit, nonprofit, financial reporting, ASU, ASC 958-205, ASU 2016-14, Topic 958, liquidity, Danielle O’Connor
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Article

These five tips help long-term care providers discover benefits in the tax code that may lead to savings.

long-term care, section 179D, cost segregation, cost seg, tangible property, TPR, fixed asset scrub, tax planning, depreciation, building improvements
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Article

Provide input on alternative recognition approaches under review in the GASB’s reporting model project for governmental fund financial statements.

Tribes, GASB, financial reporting model, recognition approaches, Statement No. 34, invitation to comment, ITC, governmental financial statements, Ryan Luetkemeyer
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The AICPA’s SSAE No. 18 redrafts standards for SOC examinations and other attestation engagements and replaces SSAE No. 16. Our Alert has details.

SOC Audits, SSAE 18, SSAE 16, SOC 1, SOC 2, SOC 3, AICPA, Service Organization Controls engagements, SOC engagements
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Article

We outline ASU 2017-07 and how it affects the reporting of net periodic benefit cost from defined benefit pensions and postretirement benefits.

ASU, pension, GAAP, postretirement, 2017-07, capitalization, net periodic benefit cost, service cost, benefit plans, income statement
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Article

Tracking key performance indicators that drive growth isn’t easy. Learn some key steps to streamline your process and unlock insight.

key performance indicators, loren den herder, KPI, data management, business management, information management, metrics, IT
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Article

An overview of how the Medicaid program works, Medicaid expansion, and congressional Republicans’ proposed solutions.

Medicaid, ACA repeal, Trumpcare, Affordable Care Act, Medicaid expansion, health care, hospitals, Republicans, Trump presidency, Tony Andrade, Chris Bell
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Article

Rule 193 changes in Washington State may leave buyers and sellers open to business and occupation and retail sales taxes.

SALT, TSG, Jennifer Young, Adam Cline, 193 determination, tangible personal property, B&O tax, Washington
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Article

A newly released standard requires not-for-profits to change the way they present their investment return and expenses.

FASB, not-for-profit, nonprofit, financial reporting, ASU, ASC 958-205, ASU 2016-14, Topic 958, investment return, investment expenses
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612 resources matching your criteria