Insights

Revenue Recognition

The new Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers, fundamentally changes how companies across nearly every industry will recognize revenue. Learn more about how this affects you and your business as well as what’s required and the effective dates.

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Combining technical expertise with our keen understanding of our clients' businesses, we offer knowledgeable commentary on a broad spectrum of accounting, tax, finance, and business operations issues.

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Alert
A ruling by an Illinois circuit court expands the state’s nexus standards such that out-of-state businesses may be subject to Illinois tax even if they don’t have a physical presence in the state. We cover the ruling in this Alert.

Alert
The deadline is approaching for the Affordable Care Act’s information reporting provision, which affects applicable large employers (ALE) and is mandatory for the 2015 calendar year. Smaller employers also have reporting obligations.

Article
Contractors in California have experienced rapidly expanding demand for the past four years. The prospects remain generally positive for 2016 as well, but the outlook varies by location and market segment.

Alert
The Financial Accounting Standards Board (FASB) issued a new accounting standards update (ASU 2015-16) that simplifies some accounting for measurement-period adjustments.

Press Release
SEATTLE, Oct. 5, 2015—Moss Adams, one of the largest accounting and business consulting firms in the nation, is pleased to announce the addition of 11 certified public accountants and consulting professionals to its partnership.  “We’re proud to recog...

Article
A significant change to tax exemption for hospitals is mandatory for tax years beginning after December 29, 2015. IRC Section 501(r) requires modifications of existing practices and policies or hospital risk fines of up to $50,000 as well as potential loss of tax-exempt status.

Article
We cover changes to regulations and emerging issues covered in the final inpatient prospective payment system and the proposed hospital outpatient prospective payment system.

Article
Private foundations need to be wary of transactions that could constitute self-dealing, since they can result in hefty excise taxes and other ramifications. Marisa Meltebeke of the law firm Davis Wright Tremaine LLP provides a legal perspective.

Article
Part 2 of this series on mission-related investing looks at program-related investments (PRIs): below-market-rate loans or equities that further your private foundation’s mission, generate returns, and count toward required minimum distributions.

Article
Though year-end 2015 may seem distant, now’s the time for private foundations to review their preparedness to meet minimum distribution requirements, use or create excess distribution carryovers, and take advantage of reduced excise tax rates.

Alert
The OMB issued a notice extending the procurement implementation grace period and making other technical corrections to the uniform guidance. Additionally, the Council on Financial Assistance Reform released an update to its FAQ document.

Article
Under increasing regulatory and budgetary pressure, not-for-profits and governments are pressing internal auditors for solutions, not only findings. Here’s how such a partnership can create a culture of transparency, efficiency, and safety.

Press Release
SAN FRANCISCO, Sept. 17, 2015—Moss Adams, one of the largest accounting and business consulting firms in the nation, is excited to announce the latest addition to its International Tax Practice, partner Ken Harvey.  “The firm as a whole has experienced stro...

Article
2015 Q3 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Press Release
SEATTLE, Sept. 16, 2015—As the health care industry continues to experience rapid change, the Health Care Next conference is focused on the future delivery of care. Hosted by Moss Adams, one of the largest accounting and business consulting firms in the nation, Health Ca...

Alert
An amendment to FASB accounting standards eliminates the requirement to categorize certain investments within the fair-value hierarchy when fair value is measured using the practical expedient. This Alert covers the details and effective dates.

Article
An employee stock ownership plan (ESOP) motivates, retains, and rewards employees who help make a business successful. It serves as a great exit strategy with some fantastic tax benefits, but it’s also a retirement benefit for your employees.

Article
Split-dollar life insurance plans are becoming popular among health care organizations because they offer tax-advantaged retirement benefits and can qualify for loan accounting treatment. The catch? Loan treatment doesn’t always apply.

Alert
The IRS is waiving penalties related to incorrect or missing taxpayer identification numbers (TINs) submitted by colleges and universities on Form 1098-T. This waiver applies to 2012, 2013, and 2014 tax years.

Article
Washington state expanded the substantial nexus standard to wholesaling activities, which are subject to a B&O tax rate imposed on Washington-source gross receipts. Effective September 1, this new legislation will impact far more taxpayers—particularly those outside of Washington.

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