ACCOUNTING, AUDITING & ATTEST SERVICES

Leases: A Portfolio Approach
 

Leases: A Portfolio Approach

Posted: May 30, 2018
Shifting application from an individual lease to a portfolio level offers practicality and cost minimization for companies adopting FASB’s new lease accounting standard. Here are tips for applying a portfolio approach.



The New Lease Accounting Standard: Don
 

The New Lease Accounting Standard: Don't Delay Compliance

Posted: March 2, 2018
Although the 2019 implementation dead­line for the new lease accounting standard seems a long way off, companies must be­gin preparing now. Compiling a complete inventory of a company’s lease agreements and key terms is a critical first step.



Fee Disclosures and Fiduciary Responsibilities Under ERISA
 

Fee Disclosures and Fiduciary Responsibilities Under ERISA

Posted: January 5, 2018
The Employee Retirement Income Security Act (ERISA) Section 401(a)(1) requires fiduciaries of retirement plans to make decisions that are in the best interests of the participants of the plan. To assist fiduciaries in selecting and monitoring service providers, the Department of Labor passed regulations under ERISA Section 408(b)(2) that have been effective since July 1, 2012.

Analyzing Financial Statements: How CPAs Can Deliver Value
 

Analyzing Financial Statements: How CPAs Can Deliver Value

Posted: November 8, 2017
Analyzing financial statements, and the creation of reports based off of these analyses, form a large chunk of what many CPAs do on a day-to-day basis. Instead of treating this activity as simply another reporting function, accounting professionals should also focus on the value of extracting and reporting better information.

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