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Tags archive: guidance

Home /Tag: guidance
ICYMI

ICYMI—Applying the New Accounting Guidance for Contributions

By  Marc Taub, CPA, David Hollander, CPA, Lisette Rodriguez, CPA and Robert A. Dyson, CPA

May 2020 0

In Brief Not-for-profit organizations receive financial donations as a matter of course, but the accounting for that revenue depends on whether the transaction is classified…

Featured

New Jersey Update

Guidance on the Unitary Business Test and Combined Reporting Requirement

By  Corey L. Rosenthal, JD and Harry Golematis, JD

December 2019 0

The New Jersey Division of Taxation has provided technical guidance (TB-93) regarding its unitary business test that CPAs need to be aware of in order…

Featured

Understanding the Research and Development Credit

Recent Guidance from the IRS

By  Karen M. Cooley, MPA, CPA and Darlene Pulliam, PhD, CPA

October 2019 0

In Brief The federal research and development tax credit can be a boon to businesses, but as with any portion of the tax code, the…

Featured

FASB’s New Guidance for Contributions Received and Contributions Made

By  Laurence Scot, CPA

May 2019 0

Over the years, there has been much confusion about whether to treat certain types of transactions as contributions or as exchanges, especially when they involve…

Featured

Applying the New Accounting Guidance for Contributions

By  Marc Taub, CPA, David Hollander, CPA, Lisette Rodriguez, CPA and Robert A. Dyson, CPA

April 2019 0

In Brief Not-for-profit organizations receive financial donations as a matter of course, but the accounting for that revenue depends on whether the transaction is classified…

Featured

ICYMI | An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

March 2019 0

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842). Topic 842 will supersede the existing lease guidance (Topic 840), which has been in…

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  • Taxation of Cryptocurrency Resources August 2022
  • Hot Topics at FASB August 2022
  • Working with CPAs in the Wealth Management Business August 2022
  • CPAJ News Briefs: FASB, AICPA, PCAOB August 2022
  • Tax-Advantaged Strategies for Inflation-Protected Investing August 2022












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