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
2015 Q4 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Article
San Francisco’s transition to a tax on gross sales has proved confusing for developers and investors who are susceptible to mistakes because of the inherent complexity of ownership structures. The multiyear phase-in is set to be complete by 2018.

Alert
The Bipartisan Budget Act of 2015 modifies several provisions pertaining to partnership audits. Those with under 100 partners may opt out under two methods. We give an overview of the new law to date in this Alert.

Article
Mergers and acquisitions for the US wine industry by China-based investors have been slow to take off. This is in part because of the Chinese domestic economy, but it’s also due to a cultural divide between how the East and West conduct business.

Article
Wildfires across the West have been devastating this year. While there’s always loss, it doesn’t have to be 100 percent loss and may in fact result in tax savings with IRC Sections 165 (casualty loss) and 1033 (involuntary conversion).

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 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
In 2016, multinational enterprises with 750 million euro or more in annual revenue will be subject to new reporting requirements under a base erosion and profit shifting project aimed at preventing double nontaxation. Details in this Insight.

Article
California has revoked Blue Shield of California’s status as a tax-exempt organization, a change that could mean a massive tax bill plus interest. We give an overview of the situation and what tax-exempt organizations need to do to reduce risk.

Article
Who’d guess a one-page, biennial filing could cause so much trouble for California corporations? As the secretary of state and Franchise Tax Board take steps to penalize organizations that fail to file, we look at what’s required.

Article
A US appellate court upheld California’s requirement that charitable organizations soliciting donations within the state provide a list of significant donors’ names and addresses to the California attorney general. Details in this Insight.

Alert
With broad implications for taxpayers engaged in cost-sharing arrangements, the US Tax Court ruled against a requirement that stock-based compensation (SBC) expenses must be shared among parties engaged in qualified cost-sharing agreements.

Alert
California Governor Jerry Brown signed SB 81, which expanded and extended the College Access Tax Credit. The credit now covers the 2017 tax year and reduces regular tax below tentative minimum tax. The latter change is retroactive back to 2014.

Article
Though you may not think of your winery as a manufacturing operation, it likely qualifies for California’s new partial tax exemption for manufacturers. The incentive reduces the tax rate on qualified expenditures by approximately 55 percent.

Article
2015 Q2 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

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...

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
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.

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