Moss Adams Insights

Find Resources









Sort By:
Article

Our 2017 Q1 update covers tax reform under Trump and other issues for companies in tech, clean tech, life sciences, and communications and media.

Technology, clean technology, tech, life science, communications, tax planning, tax reform, tax code, VAT, FBAR, IC-DISC, partnership, border adjustment tax
View Email
Article

Learn what an information security governance program is and how to implement one to protect your business from cyberthreats.

Information security governance, IT, cyberthreats, risks, ISO, COSO, security breach, cybersecurity, Brandon Gunter, information technology
View Email
Article

The FTB announced it won’t appeal the decision in Swart Enterprises, Inc. v. Franchise Tax Board. Taxpayers should consider filing minimum tax refund claims, if their situations are similar.

Swart Enterprises, FTB, Franchise Tax Board, manager-managed LLC, California state tax, doing business in California, TSG, SALT
View Email
Article

We provide a five-step approach for implementing GASB Statement No. 72 and guidance on drafting the required disclosures.

GASB Statement No. 72, fair value, fair value source, Kory Hoggan, valuation methodology
View Email
Article

An overview of new reporting requirements for liquidity, liquidity risk, and availability of resources and how not-for-profits can prepare.

FASB, not-for-profit, nonprofit, financial reporting, ASU, ASC 958-205, ASU 2016-14, Topic 958, liquidity, Danielle O’Connor
View Email
Article

These five tips help long-term care providers discover benefits in the tax code that may lead to savings.

long-term care, section 179D, cost segregation, cost seg, tangible property, TPR, fixed asset scrub, tax planning, depreciation, building improvements
View Email
Article

Provide input on alternative recognition approaches under review in the GASB’s reporting model project for governmental fund financial statements.

Tribes, GASB, financial reporting model, recognition approaches, Statement No. 34, invitation to comment, ITC, governmental financial statements, Ryan Luetkemeyer
View Email
Article

The AICPA’s SSAE No. 18 redrafts standards for SOC examinations and other attestation engagements and replaces SSAE No. 16. Our Alert has details.

SOC Audits, SSAE 18, SSAE 16, SOC 1, SOC 2, SOC 3, AICPA, Service Organization Controls engagements, SOC engagements
View Email
Article

We outline ASU 2017-07 and how it affects the reporting of net periodic benefit cost from defined benefit pensions and postretirement benefits.

ASU, pension, GAAP, postretirement, 2017-07, capitalization, net periodic benefit cost, service cost, benefit plans, income statement
View Email
Article

Tracking key performance indicators that drive growth isn’t easy. Learn some key steps to streamline your process and unlock insight.

key performance indicators, loren den herder, KPI, data management, business management, information management, metrics, IT
View Email
Article

An overview of how the Medicaid program works, Medicaid expansion, and congressional Republicans’ proposed solutions.

Medicaid, ACA repeal, Trumpcare, Affordable Care Act, Medicaid expansion, health care, hospitals, Republicans, Trump presidency, Tony Andrade, Chris Bell
View Email
Article

Rule 193 changes in Washington State may leave buyers and sellers open to business and occupation and retail sales taxes.

SALT, TSG, Jennifer Young, Adam Cline, 193 determination, tangible personal property, B&O tax, Washington
View Email
Article

A newly released standard requires not-for-profits to change the way they present their investment return and expenses.

FASB, not-for-profit, nonprofit, financial reporting, ASU, ASC 958-205, ASU 2016-14, Topic 958, investment return, investment expenses
View Email
Article

There are five steps health care organizations can implement to improve revenue cycle management to help increase cash flow.

Revenue cycle, cash flow, billings, MACRA, Medicare, payment reform, Sheri Hughes, CHIP, ACA, Obamacare, net collection rate, billing cycle, accounts receivable
View Email
Article

Why and how international companies should prepare for coming changes to the definition of company presence due to the base erosion and profit shifting package.

International tax, TSG, country-by-country reporting, BEPS, base erosion and profit shifting, transfer pricing, company presence, Form 8975, permanent establishment, INTL
View Email
Article

We summarize ASU 2017-05 and how it clarifies the scope of asset derecognition and provides new guidance on partial sales of nonfinancial assets.

ASU 2017-05, derecognition, partial sales, FASB, ASC Subtopic 610-20, in substance nonfinancial asset, Topic 606, ASU 2014-09, ASC Topic 606
View Email
Article

Results from the right performance auditor can help organizations reduce risk and prevent cost overruns in capital improvement programs.

performance auditor qualifications, CIP, GAGAS compliance, construction audits, bond requirements, Prop 39 Bond, capital improvement, construction project, cost audit
View Email
Article

How will the new lease accounting standard affect companies in transportation and logistics? We cover a fundamental change.

Lease accounting guidelines, transportation and logistics, transportation, lease accounting, off balance sheet, operating lease, lease liability, Tanya Nelson
View Email
Webpage

(CFMA Building Profits) Learn the role CFOs should play in a company’s succession planning and the value they can bring to the process.

CFO, construction, business financial planning, personal financial planning, management succession planning, estate planning, ownership transition planning, Justin Fisher
View Email
Article

Legislation in Tennessee sets new standards and market-based sourcing for out-of-state businesses. Find out if your company faces new taxes.

SALT, TSG, Tennessee business tax, Tennessee, nexus, market-based sourcing, Revenue Modernization Act
View Email
Article

The FASB amends certain SEC paragraphs to incorporate SEC staff announcements. These amendments are effective immediately.

SEC, disclosures, SEC Staff announcement, ASU 2017-03, ASC Topic 250, ASC Topic 323, joint ventures, equity method
View Email
Article

ASC Topic 606 fundamentally changes the way hospitals will be required to recognize revenue, specifically with regard to customer contracts.

revenue recognition, hospitals, self-pay revenue, contracts, ASC Topic 606, revenue guidance, transaction price
View Email
Article

Oregon law provides a property tax exemption for qualified food processing equipment. Find out details and how to apply before the March 1 deadline.

SALT, TSG, property tax exemption, Oregon, food processing property tax exemption, machinery and equipment, M&E, food processing, food manufacturer, application process
View Email
Items 1 - 25 of 604
Pages:   1 2 3 4 5 6 7 8 9 10 ...  >|

604 resources matching your criteria