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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Article
Organizations of all sizes have risk—whether it’s in their operations, compliance, or financial reporting. We give an overview of these three main risk areas to help you find out where your risks are lurking so you can move on to correcting them.

Article
Contractors frequently use life insurance to fund their buy-sell agreements. After all, it’s a simple mechanism to pay out cash when it’s needed. The catch? Most companies don’t revisit their policies frequently enough to keep them aligned with their buy-sells or their changing needs.

Alert
Texas trucking companies that paid the state’s franchise tax on fuel surcharge reimbursements may be able to claim a refund of that amount. We look at what practices may make your company eligible for a refund in this Alert.

Article
Companies that provide cloud computing services or software as a service must sort through a tangle of state tax laws and definitions to determine whether their transactions with customers in the state are subject to sales and use tax.

Alert
The FASB issued proposed amendments intended to improve standards for financial statement presentation by not-for-profit organizations. To review these amendments, visit the FASB Web site. The comment period ends August 20, 2015.

Article
When a private foundation and its disqualified persons—those closely associated with it—own too much in the same corporation, partnership, or trust, it risks having excess business holdings, which can result in a hefty excise tax.

Article
A host of new investment vehicles has emerged for private foundations: sustainable, socially responsible, and program-related. In part one of this series, we give an overview of the options available to private foundations and why they’re useful.

Article
Though this year’s Form 990-PF hasn’t sustained nearly as many changes as the general Form 990, there are still a few items private foundations will want to be aware of—namely, statements regarding activities and grantee codes.

Alert
Contributing to California’s College Access Tax Credit Fund can offset either business or personal taxes. Taxpayers hoping to claim the incentive for the 2015 tax year should begin planning their contributions (and calculating the potential corresponding tax write-off) now.

Press Release
SEATTLE, April 7, 2015 – Moss Adams LLP, one of the largest accounting and consulting firms in the nation, announced the elevation of five partners to partner in charge. These new leaders will help the firm strengthen client service and identify market opportunities.&nbs...

Alert
The Financial Accounting Standards Board voted to issue a proposal that would defer the effective date for the new revenue recognition standard by one year for both public and nonpublic entities. Details and proposed effective dates in this Alert.

Video
(Run time: 2:59) Growing companies are bound, sooner or later, to come up against the limits of their IT systems. When do the challenges of working with disparate, outdated software systems outweigh the cost of replacing them? Five signs it’s time for change.

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

Article
Your health care organization’s board has a critical role to play in governance, strategy, and long-range planning. We cover the four main focus areas for boards and how health care organizations can assemble the right professionals.

Alert
A change to the regulations of Section 41 of the Internal Revenue Code means taxpayers who amend tax returns to claim incremental R&D tax credits can now file using the alternative simplified credit. Read more in our Alert.

Article
Technology companies hoping to get in on the M&A boom will want to first maximize their valuations. We look at some of the complex areas where tech companies’ tax assets and liabilities can impact value.

Alert
The Financial Accounting Standards Board approved the issuance of an exposure draft for financial statements of not-for-profits. To review the most recent tentative decisions, visit the FASB Web site. The comment period is expected to end July 31, 2015.

Article
Tribes are wrestling with the Department of Treasury’s final guidance on general welfare benefits for tribal members. In this issue of Tribal Finance Quarterly, John Saltmarsh from the IRS discusses three important issues for tribes.

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