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Nicholas C. Lynch, PhD

Home /Nicholas C. Lynch, PhD
COVID-19

ICYMI | Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

November 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

COVID-19

Managing the Going Concern Risk in an Uncertain Environment

An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic

By  Nicholas C. Lynch, PhD, Michael F. Lynch, JD, CPA and Charles P. Cullinan, PhD

June 2020 0

In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many…

Featured

Qualifying Expenses for the Expanded Research and Development Credit

A Closer Look at the TCJA Impact

By  Richard Ray, PhD, CPA and Nicholas C. Lynch, PhD

November 2019 0

In Brief Research and development (R&D) produce innovations that drive growth and prosperity. Recent legislation, including the Tax Cuts and Jobs Act and the Protecting…

Featured

The Impact of the New Revenue Recognition Guidance on Cloud Computing Arrangements

By  Nicholas C. Lynch, PhD and Charles R. Pryor, PhdD

June 2018 0

In Brief Companies continue to struggle with implementing FASB's new revenue recognition standard, which becomes effective this year. One sector that may experience particular difficulty…

Featured

Financial Planning with Excess Liability Insurance

By  Nicholas C. Lynch, PhD, Charles R. Pryor, PhdD and Zhiqiang Yan, PhD

June 2017 0

In Brief While most individuals probably think their insurance covers them for every conceivable occurrence, many policies have numerous gaps in coverage. Excess liability coverage…

Feature Articles

Selecting a Qualified Intermediary for a Like-Kind Exchange

By  Richard Ray, PhD, CPA and Nicholas C. Lynch, PhD

October 2016 0

In Brief Under Internal Revenue Code (IRC) section 1031, direct swaps can be difficult to accomplish because the parties may not each have something the…

Feature Articles

Financial Planning with Excess Liability Insurance

By  Charles R. Pryor, PhdD, Zhiqiang Yan, PhD and Nicholas C. Lynch, PhD

September 2016 0

In Brief While most individuals probably think their insurance covers them for every conceivable occurrence, many policies have numerous gaps in coverage. Excess liability coverage…

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Our Latest Content

  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022
  • Tax & Accounting Update June 2022
  • Forté Capital’s Selected Statistics June 2022












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