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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Webcast
(Run time: 66:00) Businesses could see significant tax savings in tax year 2015 and beyond through select provisions from the Protecting Americans from Tax Hikes Act of 2015. These provisions relate to the Section 179 expensing election to immediately deduct the cost of certa...

Article
Effective January 1, 2017, new off-campus hospital departments will be subject to site-neutral payments—in other words, they won’t be reimbursable under the outpatient prospective payment system. Details in this Insight.

Webcast
(Run time: 69:00) Understanding the impacts of Section 603 of the Bipartisan Budget Act of 2015 on hospital off-campus outpatient departments.

Alert
The IRS extended some due dates for some filings required by the ACA. Employers must provide Forms 1095-B or 1095-C to employees by March 31 and all Forms 1095 to the IRS by February 29 (if paper) or June 30 (if electronic).

Alert
The PATH Act makes many popular business tax breaks permanent while extending others through 2016 or 2019. We look at some of the provisions that may produce significant tax savings for businesses in 2015 and beyond.

Article
The 2014 revisions to Form 990 Schedule A contained a number of changes for tax-exempt entities, and Type I, II, and III supporting organizations will feel the greatest impact. We give an overview of the new classification tests.

Article
The IRS’s Tax Exempt & Government Entities division has released its priority guidance work plan to review its activities in 2015 and communicate its areas of focus for the year ahead. We give an overview of its key areas.

Article
Two Defense Contract Audit Agency memorandums indicate an increasing focus on expressly unallowable costs—not all of which must be stated in direct terms in a federal contract. Details in this Insight.

Alert
Year after year, we’ve waited for Congress to extend key tax breaks before year-end. This year’s legislation does the job and more, making a number of key incentives permanent and extending others for multiple years. Details in this Alert.

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
It’s difficult to know what to do when you identify a potential instance of fraud, let alone how to address it professionally and effectively. Here’s how to set the right tone, address red flags, and aid in an investigation.

Article
In 2014, government entities experienced the second highest rate of fraud of any industry. That goes for tribal governments, too. These top five tips will help your tribe reduce the opportunities for fraud and the risk of it happening.

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
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
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...

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.

Article
Our corporate landscape is increasingly global, making it challenging and complex for sponsors to organize benefit and retirement plans. Companies must diligently follow employment laws domestically and in foreign countries in which they operate.

Article
Companies in agribusiness are often family-owned, which means their buy-sell agreements, life insurance policies, and estate and succession plans need to be in sync to work smoothly and effectively. We take a closer look in this Insight.

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