Articles
Chemicals Sector Quarterly Update: Key Themes and M&A Trends
With the exception of a few bright spots, volume declines continued throughout the second quarter of 2023 across chemical end-markets.
So, you’re considering a HUD 223(f) Loan/Refinance?
There are a number of terms, qualifications and guidelines to keep in mind when considering if the 223(f) program is right for your organization.
Is Your NFP Prepared for Its Financial Statement Audit?
As summer winds down, many organizations with a June 30 fiscal year-end begin to prepare for their annual financial statement audit.
Sustainability and ESG Perspectives
To help our clients stay informed, we are pleased to introduce this informative newsletter, presenting detailed analyses of the latest developments in the sustainability advisory and attest sector.
Introduction to Sustainability-Linked Loans
A Sustainability-Linked Loan is a type of financing instrument that incentivizes a borrower to achieve material, pre-agreed sustainability targets
Federal Supplier Climate Risks and Resilience Rule
Regulatory requirements continue to evolve in the sustainability sector and that includes those for organizations doing business with the U.S. Federal Government.
Non-Taxpayers Receive IRS Guidance on Clean Energy Direct Payments
The Inflation Reduction Act of 2022 (IRA) brought new and expanded energy tax credits for taxpayers. It also provided an opportunity for tax-exempt entities, state and local governments and tribes (collectively “non-taxpayers”) to receive subsidies in lieu of the clean energy tax credits.
Introducing the New ISSB Sustainability Disclosure Standards
One of the most significant challenges in evaluating the sustainability data provided by companies has been the lack of a globally consistent baseline standard for disclosure.
Reporting Standards Update
In the sustainability sector, some accounting professionals believe that business-sponsored organizations should establish new disclosure expectations.
FASB Proposes Expanded Income Statement Expense Disclosures
The Financial Accounting Standards Board (FASB) recently issued a proposal that would require public business entities to provide detailed disclosure in the notes to financial statements about specific expense categories on an annual and interim basis.
IRS Issues ERC Warnings and Related Guidance on Supply Chain Disruptions
Over the last several weeks, the IRS has issued a number of public statements regarding the Employee Retention Credit (ERC).
8 Ways Private Equity Fund Managers Can Streamline the Year-End Valuation Process
Private equity fund CFOs bear the weight of numerous responsibilities. Given these competing demands, here’s a list of helpful tips to manage year-end valuations, financial reporting processes and procedures.