582

Showing all 14 results

  • Deducting travel and entertainment expenses with confidence

    Fall 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: When owners, managers and salespeople attend trade shows, call on customers and evaluate suppliers, they may incur travel and entertainment expenses. This article explains the rules for deducting these costs, including how they’ve changed under the Tax Cuts and Jobs Act (TCJA).

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  • Are you ready for the new revenue recognition standard?

    Spring 2018
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: A new revenue recognition accounting standard is coming soon to calendar-year nonpublic companies that comply with Generally Accepted Accounting Principles. Construction businesses that fit this description must be ready. This article explains how the standard works and what steps contractors should take to prepare themselves.

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  • How do valuations and calculations differ?

    March / April 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: Most business valuation professional standards recognize two types of engagements: calculations and valuations. This article explains the critical distinction between these types of assignments — and the reason a full valuation report is necessary in most litigation contexts. Hipple v. SCIX, LLC, No. 12­1256, E.D. Pa., August 13, 2014 Surgem, LLC v. Seitz, No. A-4198-11T1, N.J. Super. App. Div., October 16, 2013

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  • Due diligence matters

    February / March 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: Thorough due diligence requires looking closely and deeply at all aspects of a company’s operations, from applicable economic and industry conditions to sources of collateral and business operations — and beyond. This article explains that strategies such as researching industry risks and devising a risk scorecard for each borrower can help lenders accurately evaluate borrowers’ financial status and minimize the risks of delayed payments and default.

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  • Is it time to update your social media policy?

    Fall 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: This article urges nonprofits that haven’t reviewed their social media policy in a few years to revisit and perhaps revise it. Not only has their organization likely changed, but new social media platforms have emerged and many established sites have changed their terms of service in ways that may affect privacy.

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  • Are you going to file Form 5500 on time? Play it safe and avoid penalties

    October / November 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: Missing filing deadlines for Form 5500, “Annual Return/Report of Employee Benefit Plan,” for retirement and health and welfare plans can be extremely costly. The best way to avoid trouble is to ensure that meeting filing deadlines never falls between the cracks. This article summarizes the penalties for delinquent filing of Form 5500 and whether plan sponsors can use the DOL’s Delinquent Filer Voluntary Compliance Program.

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  • Is your business taking advantage of the R&D tax credit?

    Summer 2017
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: One potentially lucrative tax break often overlooked by business owners is the research and development (R&D) tax credit. This article explains the rules behind getting the credit, which is now permanent, including a four-part test, expenses that qualify and new offsets.

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  • Timing is everything – How to measure liquidity using the cash conversion cycle

    February / March 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: To measure liquidity, lenders traditionally look to the balance sheet and compute the current or quick ratio. This article discusses another, lesser-known metric called the cash conversion cycle (CCC), using an example to illustrate how the CCC metric functions. The article notes that using the CCC and other liquidity benchmarks together with other tools, such as leverage, growth and profitability metrics, can help a lender gain a comprehensive risk assessment.

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  • A new model for recognizing credit losses

    Year End 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: The Financial Accounting Standards Board finalized its new standard for recognizing credit losses on financial instruments. Accounting Standards Update (ASU) No. 2016-13 requires SEC filers to adopt a current expected credit loss (CECL) model, effective for fiscal years beginning after December 15, 2019. This article discusses how CECL is a dramatic departure from the current incurred-loss model and why companies will need to develop new processes, systems and controls to capture necessary data.

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  • Ordinary income vs. capital gain – How to treat real estate sale proceeds

    November / December 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: When the owner of real estate sells a property, he or she typically prefers that the proceeds be treated as a capital gain rather than ordinary income for tax purposes, thus meaning the real estate was investment property. But what if the owner originally purchased the property for development and subsequently treated it as investment property? This article discusses a recent ruling from a federal district court in California that illustrates the undesirable tax consequences an owner can face when he or she changes plans.

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  • Shipping your trust over the state line to realize tax savings

    June / July 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: It’s not uncommon for families to relocate to another state to enjoy lower state income taxes. But trusts can follow a similar strategy. This article takes a closer look at how to change a trust’s residence, or “situs,” to a state with lower (or no) income taxes, explaining the different tax treatment accorded to revocable trusts vs. irrevocable “grantor” trusts.

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  • Suspicious activity reports: Are you using “key terms”?

    Spring 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: One detail that banks often overlook when filing suspicious activity reports is FinCEN’s list of key terms to include in the narrative section. Using these terms helps law enforcement officials detect fraud and money laundering more quickly, which, in turn, helps protect bank customers. This article describes a few examples of these terms.

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  • How’s your dealership really doing?

    Winter 2013
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: Dealers who need a better way to determine how their dealership is performing may find that benchmarking with key performance indicators (KPIs) provides the answers. This article explains the concept behind KPIs and shows how to pick the best ones.

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  • Interns: To pay or not to pay

    Summer 2009
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 582

    Abstract: Before nonprofits search for an intern, they must carefully consider whether they can pay that person — and how much. Decisions made regarding job responsibilities and pay can affect the type of interns an organization attracts, the results it gets and, perhaps most important, whether it’s in compliance with labor laws.

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