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Logan Kowcheck

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Higher Education
Logan Kowcheck | 1.13.2020

Changes to the Financial Responsibility Ratio

The U.S. Department of Education (ED) finalized borrower defense rules on September 23, 2019, establishing new regulations that will have a significant

Public Companies
Logan Kowcheck | 12.23.2019

2019 AICPA Conference on Current SEC and PCAOB Developments Recap

The AICPA held its 2019 conference on Current SEC and PCAOB Developments in Washington D.C. from December 9-11. The Conference provided insight and perspective

ERISA, Higher Education, Not-for-Profit
Logan Kowcheck | 8.19.2019

403(b) Universal Availability Requirements under Scrutiny by IRS

A qualified 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals. That means that all employees of the employer

Energy & Resources
Logan Kowcheck | 8.15.2019

Is Your Royalty Check Correct?

Have you received your oil and gas royalty check and questioned the accuracy of the production, price or expenses listed on the production statement? If

Audit, Energy & Resources, Public Companies
Logan Kowcheck | 1.21.2019

PCAOB Adopts New Standard on Auditing Accounting Estimates

The Public Company Accounting Oversight Board (PCAOB) adopted a new standard on auditing accounting estimates. The standard is in response to the increasing

Audit, International
Logan Kowcheck | 1.21.2019

The End of an Era – LIBOR Interest Rate

The London interbank offered rate (LIBOR) is arguably one of the most important numbers in the finance world. You can find it within most variable-rate

Audit, Energy & Resources, Leases
Logan Kowcheck | 8.2.2018

ASU 2016-02: How the Lease Standard Will Impact Drilling Companies

On February 25, 2016, the Financial Accounting Standards board (“FASB”) issued ASU 2016-02 on leases, which is effective for calendar periods

Audit, Corporate Finance
Logan Kowcheck | 6.19.2018

Revenue Recognition- Member Owned Private Organization

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606),

Audit, Energy & Resources, Tax
Logan Kowcheck | 1.23.2018

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,

Audit, Energy & Resources
Logan Kowcheck | 10.9.2017

Hedge Accounting Changes

Companies have indicated that the hedge accounting requirements in current guidance sometimes prevent companies from properly recognizing the economic

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