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Battle Over the Proposed Fiduciary Changes Continues

ERISA

By Robert Hazel

The battle over fiduciary changes does not appear to be drawing to an end any time soon. However, as it currently stands, the proposed rule changes could be issued by the end of 2011, and become effective in 2012. Rob Hazel explains.... read more >

FASB Delays Loss Contingencies Standard

Audit

By Robert Hazel

As of November 18, 2010, the Financial Accounting Standards Board (FASB) decided to delay when the proposed accounting standard update on loss contingencies ... read more >

Accounting for Financial Instruments Update

Audit

By Robert Hazel

With more and more countries adopting the International Financial Reporting Standards (IFRS), the decision makers from both the U.S. and international accounting boards have been meeting regularly to come to a consensus on all of the differences between the two boards.... read more >

Status Update: Ohio Medicaid and State Children's Insurance Program Funding

Audit

By Robert Hazel

In June 2009, the Ohio Department of Alcohol and Drug Addiction Services (ODADAS) and the Ohio Department of Mental Health (ODMH) released a statement relating to the relationship with provider agencies receiving Medical Assistance Program (Catalog of Federal Domestic Assistance [CFDA] 93.778) and the State Children’s Insurance Program (CFDA 93.767) funding.  Effective July 1, 2008, both departments determined that the providers of these funds are to be classified as vendors.... read more >