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Construction accounting – The finer points of a classified balance sheet
Winter 2022
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 951
Abstract: Clear, accurate and properly created financial statements are critical for construction companies. Contractors can help themselves and their financial-statement users by creating a classified balance sheet. This article explores important accounting concepts related to classified balance sheets. A sidebar points out what sureties look for in a contractor’s financial statements.
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Construction accounting – The finer points of a classified balance sheet
January / February 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 951
Abstract: Clear, accurate and properly created financial statements are critical for construction companies. Contractors can help themselves and their financial-statement users by creating a classified balance sheet. This article explores important accounting concepts related to classified balance sheets. A sidebar points out what sureties look for in a contractor’s financial statements.
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The Equal Access to Justice Act – Winning attorneys’ fees when the government goes too far
January / February 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 951
Abstract: The Equal Access to Justice Act provides for the recovery of attorneys’ fees from the government when it acts in bad faith or pursues a matter that isn’t substantially justified. This article describes a case in which an appeals court considered whether the Department of Labor should pay a plaintiff’s attorneys’ fees following a particularly aggressive investigation. A sidebar focuses on how a court may determine whether a frivolous argument has been proffered and pursued.
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Take care with transfer pricing – Out-of-compliance policies can lead to costly tax penalties
Fall 2011
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 951
Abstract: “Transfer pricing” refers to the price that related parties, such as divisions of a company, charge one another for goods or services. With revenue-hungry governments worldwide looking to keep their tax bases strong, many are stepping up enforcement on transfer pricing. Manufacturers that don’t follow the rules can be taxed twice on transactions, and face hefty penalties to boot. This article looks at “arm’s-length” requirements for transactions between related parties, along with common audit triggers. A sidebar examines advance pricing agreements for related-party transactions.