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Not-for-Profit Reporting Model - Part 1: Two's Company, Three's a Crowd - FASB's NFP Proposal's Impact on Net Asset Classification

As we have written before, the Financial Accounting Standards Board (FASB) has issued its proposed Accounting Standards Update on the presentation of financial
Audit
Todd Lucas | 5.18.2015

FASB Looks to Add Consistency in Treatment of Breakage

On April 30, 2015, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) relative to the treatment of breakage

Does a Service Based Economy Justify Expanding the Sales Tax Base to Services?

As Ohio and Pennsylvania currently debate their budgets for the upcoming fiscal year, governors John Kasich of Ohio and Tom Wolf of Pennsylvania have proposed,

The End of Tax-Exempt Status for NFL

The National Football League is ready to end its tax-exempt status. NFL Commissioner Roger Goodell informed team owners and U.S. Congress in his April
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ERISA
Lara Fuller | 5.13.2015

FASB Amends Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share

The Financial Accounting Standards Board (FASB) has recently issued an amendment related to disclosures for investments that calculate net asset value

What Is the Future of Coal in West Virginia?

For decades, the West Virginia coal industry has been the economic foundation of the state’s economy. The industry generates more than 20,000 direct

State Estate Taxes - Relief Is on the Way

With enactment of the taxpayer-friendly federal estate tax rules in 2012,1 a growing number of states are offering estate tax relief. The estate tax is

SEC Grants Million-Dollar Whistleblower Award

In April, the Securities and Exchange Commission announced an award of more than a million dollars to a compliance professional who provided information
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Use Bridge Analysis for Better Planning and Measurement

For those of you who have not performed bridge analysis, it is a way to analyze your performance against a benchmark (prior year, budget, latest forecast)
ERISA
Jeanne Barrett | 5.7.2015

AICPA Asks Congress for Retirement Plan Simplification

The AICPA recently sent a comment letter to the Senate Finance Committee Tax Reform Working Group on Savings and Investment regarding simplification of
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