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Articles 221 - 230 of 243

Audit, Real Estate
Schneider Downs Professional | 8.27.2015

Items to Consider in Lease Negotiations

When entering into a commercial lease agreement, there are a few common mistakes made in the negotiation process that are avoidable, and could be impactful

Audit, Manufacturing
Schneider Downs Professional | 8.13.2015

Measurement of Inventory - Is FASB Making it Simple?

In July 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2015-11, Simplifying the Measurement of Inventory.

Audit, Not-for-Profit
Patrick Kerns | 8.11.2015

Not-for-Profit Reporting Model - Part 5: Investment Return Accounting Changes

The proposed Accounting Standards Update on the Presentation of Financial Statements of Not-for-Profit Entities put forth by the Financial Accounting Standards

Audit, SOC
Scott Walton | 8.5.2015

2015 AICPA SOC School

The American Institute of Certified Public Accountants (AICPA) Service Organization Control (SOC) School - Advanced Guidance for Successful Engagements

401(k) Plans, Audit, ERISA
Jeanne Barrett | 8.3.2015

FASB Issues Final Standard Toward Simplifying Employee Benefit Plan Reporting

As part of its Simplification Initiative, the FASB issued Accounting Standards Update (ASU) No. 2015-12, Plan Accounting: Defined Benefit Pension Plans

Audit
Brian Matthews | 7.10.2015

FASB Approves One Year Deferral for the New Revenue Recognition Standard

On July 9, 2015, the FASB approved a one-year deferral of new revenue recognition guidance that was originally issued in May 2014. Accounting Standard

Audit, Higher Education, Not-for-Profit
Jenna Zelenski | 6.9.2015

Not-for-Profit Reporting Model - Part 3: Measuring Performance

In Part 1 of our NFP Reporting Model series, we discussed FASB's proposed ASU on the presentation ot financial statements of not-for-profit entities

Audit, Higher Education, Not-for-Profit
Michael Stetson | 6.3.2015

Not-for-Profit Reporting Model - Part 2: Board-Designated or Quasi-Endowment Funds

In Part 1 of our NFP Reporting Model series, we discussed FASB's proposed ASU on the presentation ot financial statements of not-for-profit entities

Audit, Construction
Ryan Deatrick | 5.27.2015

FASB Proposes Updates to the Recently Issued Revenue Recognition Guidance

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers.

Audit, Higher Education, Not-for-Profit
Schneider Downs Professional | 5.19.2015

Not-for-Profit Reporting Model - Part 1: Two's Company, Three's a Crowd - FASB's NFP Proposal's Impact on Net Asset Classification

As we have written before, the Financial Accounting Standards Board (FASB) has issued its proposed Accounting Standards Update on the presentation of financial

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