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Financial Statements: Impact of Tax Reform on Deferred Taxes

The Tax Cuts and Jobs Act of 2017 (the Act) was signed into law on December 22, 2017 by President Trump. While everyone has been concerned with tax planning ... read more >

How to Determine an Accounting Standards Effective Date for Not-for-Profit Entities

Since the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2013-12, Definition of a Public Business Entity (ASU) 2013-12, ... read more >

Joint Ventures in the Construction Industry

The construction industry is constantly growing to meet the needs of the ever-evolving economy and world. According to Dun & Bradstreet’s First ... read more >

Predictive Analytics: The Crystal Ball for Education

Enrollment in Pennsylvania and Ohio postsecondary institutions declined approximately 1.9% and 0.5% in the spring of 2017 compared to the spring of 2016, ... read more >

PROCUREMENT STANDARDS UPDATE - Additional One-Year Grace Period Granted

In March, I wrote an article reminding everyone that the U.S. Office of Management and Budget’s (OMB) procurement standards deferral period had concluded ... read more >

REMINDER - Uniform Guidance Procurement Standards are Effective in 2017


By Brittany Becker

Can you believe it? The first quarter of 2017 has ended, spring is here and we are headed toward summer. This also means that the deferment period on the ... read more >

2013 FASB/ISAB Joint Projects on the Horizon


By Brittany Becker

Since 2002’s Norwalk Agreement, convergence between the standards set by the Financial Accounting Standards Board (U.S. GAAP) and the standards set ... read more >