Moss Adams Insights

Find Resources









Sort By:
Article

ASU 2017-09 clarifies which changes to share-based payments awards are required to be accounted for as modifications.

ASU 2017-09, FASB, ASC Topic 718, modification accounting, disclosure requirements, share-based payment awards, fair value, vesting conditions
View Email
Article

The Office of Management and Budget announces a one-year extension of the procurement grace period for nonfederal entities under the uniform guidance.

Uniform guidance, OMB, Office of Management and Budget, procurement, federal awards, grace period
View Email
Article

The Trump administration’s new tax plan aims to simplify the tax code and reduce business taxes. Here’s what we know about it so far.

Trump, Trump tax plan, House Republican blueprint, taxes, tax law, tax brackets, standard deduction, itemized deductions, income tax, estate tax, corporate tax
View Email
Article

The micropurchase threshold under the uniform guidance increased to $10,000 for select not-for-profit higher education and research organizations.

uniform guidance, procurement, micropurchase, federal awards, OMB, NDAA, National Defense Authorization Act, higher education, not-for-profit, Federal Acquisition Regulation
View Email
Article

Learn about the key provisions of GASB Statement No. 85, Omnibus 2017, and their impact on government accounting and financial reporting requirements.

GASB, Statement No. 85, OPEB, fair value measurement, Pensions, Postemployment Benefits, component units, negative goodwill, government
View Email
Article

Companies that claimed certain Washington state tax incentives in 2016 must file their annual survey or report by May 31, 2017.

Washington, B&O, sales and use tax, state tax credits, state tax incentives, aluminum smelting, aerospace, semiconductor, DOR report, DOR survey, Mark Greene, Sarah Correia
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

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

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

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

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
Article

The US Department of Interior’s final revised policy for determining tribes’ contract support costs may mean reimbursement opportunities.

tribes, contract support costs, Bureau of Indian Affairs
View Email
Article

The California Competes Tax Credit program, known as CCTC, begins accepting applications March 6, 2017. Here are details about the competitive process.

CCTC, California Competes Tax Credit, California, tax credit, income tax, tax savings, TSG, SALT, application period
View Email
Article

ASU 2017-04 simplifies the test for goodwill impairment and amends US GAAP ASC Topic 350, Intangibles—Goodwill and Other.

Goodwill, impairment, GAAP, ASU 2017-04, ASC Topic 350, goodwill impairment test
View Email
Article

The GASB issued an invitation to comment for input on the financial reporting model used to prepare governmental financial statements.

government, GASB, Statement No. 84, fiduciary activities, financial reporting model, invitation to comment, ITC, governmental fund financial statements, modified accrual
View Email
Article

Nevada’s implementation of its commerce tax included a grace period, which expires February 15, 2017, and has eligibility requirements. Details in our Alert.

Commerce tax, Nevada, Brian Sandoval, $4 million, gross revenue, gross receipts tax, S.B. 483, grace period waiver, TSG, SALT
View Email
Article

Arizona’s simplified centralized licensing and reporting of its Transaction Privilege Tax (TPT) in reality provides little relief for businesses. Our Alert has details.

Sales tax, Use tax, TPT, Transaction Privilege Tax, Arizona, TPT Simplification, Simplified Reporting, Centralized licensing and reporting, Nonprogram cities, TSG, SALT
View Email
Article

The FASB’s Accounting Standards Update 2017-01 helps financial statement preparers define what’s a business.

GAAP, business, definition, business combinations, ASU 2017-01, ASC Topic 805
View Email
Article

The California Court of Appeal rejected the broad definition of “doing business” in Swart Enterprises Inc. v. Franchise Tax Board.

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

The US Department of Interior seeks input through April 10, 2017, on Indian trader regulations as it considers updates.

Tribes, Indian Country, trade regulations, Indian trade regulations
View Email
Article

Taxpayers that haven’t fully implemented the final tangible property regulations into tax accounting procedures can use a waiver extension.

Tax reform, tangible property, TPR, repairs, improvements
View Email
Items 1 - 25 of 116
Pages:   1 2 3 4 5  

116 resources matching your criteria