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In recent years, accounting and finance professionals have wrestled with the implementation of new GAAP standards in the areas of revenue recognition, leases and credit losses...

The IRS audit rules for all partnerships (including LLCs that are taxed for income tax purposes as partnerships) have changed dramatically. Effective for tax years beginning on or after January 1, 2018 ...

As board members weigh their priorities for 2018, they would do well to consider a famous quote attributed to Dwight D. Eisenhower: "What is important is seldom urgent and what is urgent is seldom important."

As The Ticker has previously reported, soon after he was sworn in last year, SEC Chairman Jay Clayton gave a speech in which he encouraged companies to use Rule 3-13 ...

Are activist investors using the Freedom of Information Act (FOIA) to obtain information about your company in order to guide their investment or engagement decisions?

In 2022, the National Labor Relations Board (NLRB) issued a decision in Thryv, Inc., 372 NLRB No. 22, greatly expanding the NLRB's traditional concept of "make-whole relief" for employees...

Succession planning is an often overlooked part of your bank's overall strategic planning process.

Does your trademark registration identify multiple goods or services in a single class? If so, you could be subject to a random audit to make sure you are using your mark with all the goods...

Will the Tax Cuts and Jobs Act have a material impact on your company's tax position? If so, how will you calculate and disclose it?

On April 25, shareholders of General Electric Company (GE) approved KPMG LLP as the company's auditor for another year, but only by a margin of 65 percent "for" to 35 percent "against."

In addition to reviewing the SEC's latest guidance, those seeking sample disclosures may refer to the 2017 proxy statements of companies that voluntarily provided pay ratio disclosures.

Most people building a home enter into an agreement with a general contractor. In turn, that general contractor enters into agreements with subcontractors to actually build the home.

In January 2025, the Minnesota Pollution Control Agency (MPCA) and the Minnesota Department of Health (MDH) released the "PFAS removal report" (2025 report or the Report)...

Advocates of the new tax law, generally referred to as the Tax Cuts and Jobs Act, promised that it would "deliver more jobs, fairer taxes and bigger paychecks.

When an older woman entered her local bank, the teller on duty immediately noticed something was wrong. The usually friendly woman was not smiling.

If you sell a nicotine product and strongly deny that you market to children under age 18, you probably should not make your product look exactly like a popular children's juice box.

Despite expert warnings that individual company disclosures mandated by the newly-effective pay ratio disclosure rule can be "meaningless" or "misleading," overall data patterns can help benchmarking.