ArticleNew Sales & Marketing ROI Dashboard VideoWhen one spreadsheet looks like all the rest, it's difficult to get the attention of busy decision-makers.United StatesMedia, Telecoms, IT, EntertainmentArmanino
ArticleSmall Employers Get Transition Relief From ACA Excise Tax PenaltiesThe new guidance also provides relief to reimbursement plans for 2% S corporation shareholder-employees.United StatesTaxArmanino
ArticleNew Filing Requirement For California Like-Kind ExchangesCalifornia’s new filing requirement for like-kind property exchanges made under IRC Section 1031 covers like-kind exchanges that occur in tax years beginning on or after January 1, 2014.United StatesTaxArmanino
ArticleNew Guidance Clarifies Internal Use Software Eligibility For R&D CreditOn January 16, the IRS and the Treasury Department released proposed regulations that provide a definition of software developed primarily for internal use and describe software not developed primarily for internal use. United StatesTaxArmanino
ArticleA CFO's How-To Guide On Walking Your Board Through A 409a Allocation Of Total Equity ValueIn 2014, the IRS increased its scrutiny of stock option pricing and began an audit program for 409A deferred compensation plans. United StatesCorporate/Commercial LawArmanino
ArticleFASB Issues ASU On Pushdown AccountingThe latest ASU gives an acquired entity the option to apply pushdown accounting* when there is a change-of-control event. United StatesAccounting and AuditArmanino
ArticleFraud: Is Your Nonprofit Ripe For The Picking?Fraudulent activity — whether it's check tampering, skimming from the till or billing schemes — has always been a concern for nonprofit organizations, and this problem is not going away anytime soon. United StatesAccounting and AuditArmanino
Article5 Things Nonprofits Should Know About The New Revenue Recognition StandardsThe rules surrounding revenue recognition in the United States can be tricky. Retailers account for revenue one way, manufacturers another way and nonprofits still another.United StatesAccounting and AuditArmanino
ArticleACA Clarification Reveals Potential Tax Penalties For HRAsEmployers with medical reimbursement plans such as health reimbursement arrangements need to review them as soon as possible, to make sure they don’t accumulate heavy tax penalties from noncompliance with Affordable Care Act rules.United StatesTaxArmanino
ArticleUniform Grant Guidance: Internal Controls And Subrecipient MonitoringAt the same time, the guidance requires nonprofits to rethink the way they approach internal controls and how they monitor subrecipients of the federal funds they are entrusted with. United StatesCorporate/Commercial LawArmanino
ArticleEmerging Trends: High Growth Companies Focus On Collaborative Outsourcing—Cloud Software Systems + Staffing SolutionsHigh growth companies are focused on new products, building revenue and expanding, leaving little time or inclination to manage back office operations.United StatesAccounting and AuditArmanino
ArticleFASB Simplifies Intangible Asset Accounting For Private CompaniesIf a business elects to use the new alternative, it must also use the private company goodwill amortization alternative created in FASB Update No. 2014-02.United StatesAccounting and AuditArmanino
ArticleEarned Income And The Arts: UBTIFunding is a perennial challenge for arts and cultural nonprofits. Yet many have tapped into their inherent creativity to develop some decidedly inventive revenue streams.United StatesCorporate/Commercial LawArmanino
ArticleCrowdfunding And The JOBS ActCrowdfunding allows a large number of investors to fund a specific project or business.United StatesCorporate/Commercial LawArmanino
ArticleAs OEMs Add "Smart" Products, Chip Demand Is Set To SoarThe much-touted Internet of Things (IoT) is making many original equipment manufacturers (OEMs) rethink their business models to find ways to capture and use big data in their products.United StatesMedia, Telecoms, IT, EntertainmentArmanino
ArticleWorking The Crowd: Crowdfunding For NonprofitsFrom "ice bucket challenges" to Kickstarter campaigns, crowdfunding is redefining how nonprofits raise money. United StatesCorporate/Commercial LawArmanino
ArticleHealthcare Costs Can Rise When Hospitals Acquire Medical GroupsThe Affordable Care Act (ACA) has triggered a wave of medical group mergers and acquisitions, as providers look for ways to succeed in a rapidly changing marketplace.United StatesFood, Drugs, Healthcare, Life SciencesArmanino
ArticleAs Tax Rules Shift, Companies Need Flexible Structures And StrategiesTechnology companies with international operations are increasingly using global tax avoidance methods, despite growing opposition from the public and politicians in the U.S. and abroad. United StatesTaxArmanino
ArticleWork Opportunity Credits & Tangible Property: What Businesses Need To KnowThe IRS recently released guidance on two significant areas that affect many businesses: the Work Opportunity Tax Credit (WOTC) and the tangible property regulations.United StatesTaxArmanino
ArticleFixing The Overhead MythBuying into the overhead myth can jeopardize an organization in several ways.United StatesCorporate/Commercial LawArmanino