Your search for ‘Brown Smith Wallace’ returned 231 results

Given the complexity of the Affordable Care Act (ACA), it should come as no surprise that many employers occasionally stumble in their compliance efforts. The

The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.

Companies that lease valuable assets — such as aircraft, real estate and heavy equipment — will soon have to recognize on their balance sheets the assets and liabilities generated by contracts longer than a year under Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842).

Meanwhile, much of the focus in Washington has been the impact of the ACA and its replacement (or revision) on people not covered by employer plans.

Have you overheard grumbling about health care around the water cooler lately? If so, it may be because your staff members are receiving "surprise" medical bills.

For companies in many industries, implementing the new FASB's landmark revenue recognition standard is likely to be more time-consuming, complex and costly than management expected.

The Affordable Care Act (ACA) doesn't require spousal coverage — only coverage for dependent children.

When the Financial Accounting Standards Board (FASB) proposed adding a number of disclosure requirements to the guidance for income taxes, the board sought to balance the cost of the proposed changes with investors' interest in getting more information about tax liabilities.

As more employers establish employee wellness programs, the challenges of these initiatives are coming further into focus.

Earlier this year, the Department of Labor, the Department of Health and Human Services and the IRS jointly issued a set of FAQs regarding the Affordable Care Act (ACA).

As of this writing, the Trump administration and Republicans in Congress continue to grapple with how to repeal and replace the Affordable Care Act (ACA).

Even if you haven't yet received a notice from a Health Insurance Marketplace (often referred to as an "exchange"), it could still happen.

The practice of self-insuring for health benefits claims has been on a steady upward climb over the past two decades.

Employees, when buying health care services, it appears.

Since their inception, HSAs have followed the same, functional format. Offered in conjunction with a high-deductible health plan, they've acted as a short-term holding tank for employee dollars to cover medical expenses.

IRS Form 8941, "Credit for Small Employer Health Insurance Premiums," is used by eligible employers to calculate the small business health care credit.

What has changed for Service Organization Controls (SOC) reports and attestation engagements in SSAE No. 18? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants...