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Articles 241 - 248 of 248

Understanding the Purpose of a Loan's Financial Covenants

“I haven’t missed a single payment.” That is a sentence I have heard from almost every struggling borrower I have represented. The client

Update from the Pennsylvania Auditor General

At the 2015 Pennsylvania Association of School Business Officials (“PASBO”) Annual Conference, the Pennsylvania Department of Auditor General

Lost Profits: Determining Lost Revenue (Part 1)

One night, there is a fire in ABC Company’s manufacturing facility. Although the fire department responds and extinguishes the fire, there is significant

Use Bridge Analysis for Better Planning and Measurement

For those of you who have not performed bridge analysis, it is a way to analyze your performance against a benchmark (prior year, budget, latest forecast)
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Determining Reasonable Royalty Damages in Patent Infringement Cases

In a prior article, we talked about determining lost profits damages in patent infringement cases. As discussed there, patent owners are to be compensated

Reasonable Compensation

Reasonable compensation is a topic of interest to both the Internal Revenue Service and the shareholder-employees of S corporations and C corporations.

FASB Simplifies Accounting for Intangible Assets in a Business Combination

The FASB, Financial Accounting Standards Board, has issued Accounting Standards Update (ASU) No. 2014-18, Business Combinations (Topic 805): Accounting

Trends in Goodwill Impairment - Part 2

This writing is a follow-up to the previously issued “Trends in Goodwill Impairment” and discusses the 2014 goodwill survey of FEI members.
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