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Audit

Articles 121 - 130 of 243

Revenue Recognition Considerations for Software Companies

In August 2017, the FASB issued guidance for software companies in connection with the implementation of ASU 2014-09 and the five-step model. Step One

Pennsylvania Nonprofit Alert: State Raises Audit Requirement Threshold

On December 22, 2017, Governor Tom Wolf signed two legislative measures that amend the Pennsylvania Solicitation of Funds for Charitable Purposes Act.

Pa. Legislators Hope to Cut Permit Red Tape, Smooth Path for Drillers

The Pennsylvania Department of Environmental Protection (DEP) claims it will render a decision on a drilling permit for new well within 45 days of application.

SEC Effects of Tax Reform

On December 22, 2017, the SEC issued Staff Accounting Bulletin No. 118 (SAB 118) in response to the passage of the Tax Cuts and Jobs Act (Act), which describes
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Rewind: Schneider Downs Energy and Natural Resources Industry Group 2017 Recap

Schneider Downs’ Energy and Natural Resources Industry Group provides specialized financial advice and services to our clients in the oil and gas,

Slowdown in International Enrollments Affecting U.S. Colleges and Universities

Many higher education institutions have their financial challenges these days, thanks in part to a saturated market, an increase in online education programs

Recently Issued Accounting Standards Potentially Impacting Construction Company Financial Reporting in the Upcoming Year

With the start of the new year, many contractors are gearing up for their annual year-end audits to begin. I wanted to provide a quick refresher on some

Financial Statements: Impact of Tax Reform on Deferred Taxes

The Tax Cuts and Jobs Act of 2017 (the Act) was signed into law on December 22, 2017 by President Trump. While everyone has been concerned with tax planning
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Requirements of the SEC's Mandated Pay Ratio

The Securities and Exchange Commission’s (SEC) pay ratio rule that was mandated by the Dodd-Frank Act requires pay ratio disclosures for a company's
Audit, ERISA
Todd Lucas | 11.13.2017

AICPA's Progress Toward Improving Employee Benefit Plan Audits

In 2014, the AICPA launched an initiative for improving the quality of audits by improving the overall audit process. The process for enhancing audit quality
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