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.

All Resources

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
Proposed Oregon Initiative Petition 28 would impose an unlimited gross receipts tax on C corporations with Oregon sales of more than $25 million. If passed, this tax would have significant ramifications for businesses and residents in Oregon.

Article
(California Healthcare News) Whether you agree or disagree with the Patient Protection and Affordable Care Act of 2010, it has begun an evolution in the health care industry and is driving significant change and innovation.

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 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
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
Interest-charge domestic international sales corporations have waned now that the tax rate on qualified dividends has increased. But combined with an accounts receivable factoring arrangement, they still deliver substantial tax benefits.

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.

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.

Alert
When the TPEA was signed into law, little attention was paid to Section 806 of the act, which increases by as much as 150 percent the potential penalties for taxpayers who err in their information reporting to the IRS or payees.

Alert
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 made noteworthy changes to the income tax obligations and reporting requirements for business owners and individuals that include new tax return due dates and extension periods.

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.

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.

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