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
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.

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.

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.

Press Release
Silicon Valley, March 2, 2015 — Moss Adams LLP, one of the largest accounting and business consulting firms in the nation, today announced that Eve Dreyfuss and Kevin Hasegawa have joined the Silicon Valley office as partners, continuing the firm’s strong pers...

Article
New mortality tables that reflect longer life expectancies could significantly impact (and increase) your future defined benefit obligations. We look at the importance of assessing the implications of the RP-2014 data on your plan.

Article
Though Form 990 and its required schedules have generally remained the same this tax year, a few changes to the forms and their instructions do warrant attention by not-for-profit organizations that file them. We highlight the differences in this Insight.

Article
Just in the final quarter of 2014 and the first of 2015, we’ve seen some fairly noteworthy legislative developments impacting not-for-profits. From last-minute tax extenders to the IRS priority guidance plan and the GAO’s report on IRS oversight, here’s what’s happening.

Article
Tax-exempt organizations often operate gift shops as a part of their ongoing operations, raising questions on whether that income constitutes unrelated business income, which would be subject to income tax despite the organization’s status. We look at the issue in detail in this Insight.

Article
For tax-exempt organizations, forming a single-member LLC can lend liability protection. And because they’re disregarded for federal income tax purposes, the responsibilities of managing one are few. Still, there are a few important considerations and exceptions, which we cover in this Insight.

Article
Crowdfunding has become ubiquitous in recent years, and for not-for-profits, it can be a gold mine. Still, depending on what you offer your backers as an incentive, you’ll need to pay close attention to whether Washington State B&O or sales tax apply.

Alert
Taxpayers that earned 2013 income in California but didn’t file a state return can expect to receive a filing enforcement from the Franchise Tax Board in the coming months. This Alert covers what you should do if you receive one.

Alert
Employers that didn’t screen 2014 new hires for Work Opportunity Tax Credit eligibility within 28 days of their start date are in luck: New IRS guidance allows employers to retroactively screen hires and apply for the credit by submitting the qualified forms by April 30.

Article
Generally life insurance benefits at death are not subject to income tax except in a few key circumstances. We look at some of these situations and other ways in which your life insurance could impact your tax liability.

Article
You may think that because your organization doesn’t pay income tax, you don’t need to pay close attention to the new tangible property regulations. But the truth is, you do. We cover what tax-exempt organizations need to know to comply in this Insight.

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