During 2014, CEB TowerGroup estimated that more than $124 billion was loaded on gift cards in the U.S. The increased use of gift cards has presented the
Further Details Regarding the Delay of Revenue Recognition Standard
On April 1, 2015, the Financial Accounting Standards Board (FASB) agreed to defer the effective date of the new revenue recognition standard, ASU 2014-09,
Proposal to Defer for One Year the New Revenue Recognition Standard
On April 1, 2015, the FASB voted to propose a one-year deferral of the effective date for its new revenue standard for public and nonpublic entities reporting
Get Ready - Changes Ahead for Not-for-Profit Financial Reporting
As we have written before, the Financial Accounting Standards Board (FASB) has been contemplating making significant changes to the ways that Not-for-Profits
UPDATE: FASB Votes to Defer Effective Date of the New Revenue Recognition Standard
Updated from an earlier posted Schneider Downs article regarding the deferral of ASU No. 2014-09. The Financial Accounting Standards Board (FASB) had a
180 eggs. 15 pounds of sausage links. 125 slices of French Toast. All the pancakes you could eat. It must be busy season. As the traditional accounting
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
2014 Form 990 Schedule B Instructions Clearly Address Use of the Special Rule
In January, 2014, we published an article addressing the use of the special rule for reporting contributions on Schedule B, Schedule of Contributors, of
Colleges and Universities Re-evaluate Cost-Cutting Approaches
Recent issues of the Chronicle of Higher Education have highlighted the fresh approaches that a few different schools have taken and how these approaches
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