Articles
Update on the FASB Grants and Contracts Project
The Financial Accounting Standards Board (FASB or Board) continues to inch closer to finalizing its guidance for contributions received and contributions made.
Cybersecurity – Long-Term Care Facilities in the Crosshairs
We have worked with many long-term care facilities and have had direct experience with how long-term care facilities typically safeguard the electronic protected health information.
Impact of Excess Business Losses on Fund Managers
As we continue to examine specific provisions of the Tax Cuts and Jobs Act, it is becoming increasingly clear that numerous provisions will directly or indirectly impact investment management companies and/or their principals.
C Corporations Find New Life under the Tax Cuts and Jobs Act
Much has been written on the provisions of the tax legislation which was signed by President Trump on December 22, 2017.
Bipartisan Budget Act of 2018: Excess Business Holdings [Newman’s Own Exception]
After weeks of intense Congressional negotiations, the Bipartisan Budget Act of 2018 (Act) was signed into law on February 9, 2018.
Bipartisan Budget Act of 2018: More Changes to Employee Benefits
The Bipartisan Budget Act of 2018 was signed on February 9, 2018. This agreement was needed to keep the government operating and avoid another government shutdown.
Bipartisan Budget Act: Extension of Certain Tax Provisions from December 31, 2016 to December 31, 2017
When the Bipartisan Budget Act of 2018 was signed by President Trump on February 9, 2018 not only was a complete government shut down avoided, but over 30 tax provisions (that expired as of December 31, 2016) were retroactively extended; in most cases to December 31, 2017.
Avoiding Project Runaways, Overruns and Failures: A Primer for Management
By Larry Baye, CMC, CISA and Mark Bednarz, CPA, CISA, CFE Whether your organization is a governmental entity, commercial business, professional or business […]
PKF Worldwide Tax Update 2018 Winter Edition
As a member of PKF International Ltd., a global network operating in 150 countries, we are pleased to bring you a worldwide compendium of recent changes and amendments in tax policies and regulations.
Cyber Roundup – February 2018
Back in the 1980s, in addition to fire and flood precautions, safeguarding company equipment and documents came down to a “key” to a door and/or to a file cabinet and maybe a “combination” to a safe or a vault. These days, the pervasiveness of technology-driven security cameras provides additional protection for us and our property.
SEC Definition of “Smaller Reporting Company” Expected in Fall of 2018
The Securities and Exchange (SEC) plans to finalize a rule in the fall of 2018 to revise the regulatory definition of “smaller reporting company” and let more companies submit filings with fewer disclosures.
Digital Assets: Cybersecurity Considerations in an Acquisition
In today’s business environment, almost all companies have become increasingly reliant on Information Technology systems and digital data in some way.