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Audit
Patrick Kerns | 8.16.2017

What Is Blockchain and How Might It Disrupt the World?

Over the past few months, I have been seeing more headlines about blockchain’s potential to disrupt several industries because of the multitude of

Functional Expense Classification

With June 30 just behind us and so many not-for-profit organizations beginning their financial statement close process, functional expense classification

New Proposed Partnership Audit Regulations Released - Part I

This article was co-written by Natasa Capuzzi. Back in February we discussed the impact of tax-related matters as a result of President Trump’s executive

Data Analytics and its Impact on Client Service

At the AICPA ENGAGE conference in Las Vegas a few weeks ago, there was much discussion on the speed of change and the impact of technology on the audit
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Disruption

One of the many challenges facing businesses today is disruption. Disruption comes in many forms. One that has hit the oil and gas sector is the current

Revenue Recognition Disclosure Requirements

With the forthcoming changes to the revenue recognition standard as part of Accounting Standards Update (ASU) No. 2014-09, Revenue From Contracts with

Postcard from the 2017 PICPA Not-for-Profit Conference

I, along with Shane Gastecki, Schneider Downs Audit Manager, and approximately 130 other accounting professionals, recently attended the PICPA’s

The OMB (Finally) Releases Draft 2017 Compliance Supplement

The Office of Management and Budget (OMB) finally released draft copies of the 2017 compliance supplement to the American Institute of Certified Public
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New Changes to the Premium Amortization Period on Callable Debt Securities

The Financial Accounting Standards Board issued guidance targeting the treatment of premiums for callable debt securities; however, the treatment of discounts

PCAOB Expands Disclosures in Auditor's Report

Doug Morally contributed to this article. On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new auditor reporting standard
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