997
Showing all 2 results
-
Revenue recognition – Get ready for big changes
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 997
Abstract: In June 2010, the Financial Accounting Standards Board and the International Accounting Standards Board issued exposure drafts proposing a new joint revenue recognition standard as part of their project to converge U.S. and international accounting standards. It’s not yet certain when the new rules will take effect, but public companies must begin to evaluate the impact of the proposed standard. This article discusses details of the proposal, while a sidebar offers one example of a company’s goods and services that, under the proposal, would be distinct and, therefore, accounted for as separate performance obligations.
-
Physicians come, physicians go – A buy-sell agreement can smooth the way
Summer 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 997
Abstract: If yours is like most practices, you’ve seen physicians come and go. Older physicians retire, associates become partners and medical school graduates are recruited. When a physician becomes an owner or partner of the practice, contentious issues may arise regarding asset valuation, division of income and retention of control. This article explains how a buy-sell agreement can help minimize those disputes. A sidebar offers various laws and legal doctrines that should be considered when developing a buy-sell agreement.