CPA Practice

MARCH 8, 2024

The SEC’s final rule, “ The Enhancement and Standardization of Climate-Related Disclosures for Investors ,” requires registrants to disclose certain climate-related information in their registration statements and annual reports. The rule is in effect 60 days after it is published in the Federal Register.

auditor 52

auditor audit Government CPA 52

CPA Practice

MARCH 7, 2024

The SEC’s final rule, “ The Enhancement and Standardization of Climate-Related Disclosures for Investors ,” requires registrants to disclose certain climate-related information in their registration statements and annual reports. The rule is in effect 60 days after it is published in the Federal Register.

auditor 52

auditor audit Government CPA 52

CPA Practice

MARCH 6, 2024

A new rule approved by the Securities and Exchange Commission (SEC) on Wednesday that will require some public companies to report their greenhouse gas emissions and climate risks “brings much-needed clarity for businesses and investors on climate-related information and the reporting disclosures required of U.S.

cpas 64

cpas financial statements public accounting management accounting 64

Cherry Bekaert

MARCH 27, 2024

It is imperative that real estate owners, developers and investors understand the structural intricacies and financial implications of DSTs so that they can reap tax benefits and properly account for the investment. Contact Us Related Guidance Article: LLC vs S Corp: Which Offers Better Tax Savings? 1031 exchange.

Delaware 110

Delaware Real Estate accounting standards Legal 110

Withum

APRIL 9, 2024

Furthermore, it can make a company more attractive to potential investors, which is crucial for those who want to prepare for M&A. ERP systems can also offer real-time data and analytics, which can help management make informed decisions about the organization’s operations and investments.

accounting and finance 59

accounting and finance Finance Sales Account 59

CPA Practice

APRIL 10, 2024

The Public Company Accounting Oversight Board (PCAOB) issued a pair of proposals on April 9, one of which would require audit firms to publicly disclose several metrics —including the involvement of partners and managers on an audit, auditor workload, and auditor turnover—on a new form that would be accessible to investors.

audit 52

audit auditor public accounting accounting firms 52

CPA Practice

MARCH 6, 2024

The Securities and Exchange Commission has published new rules to enhance and standardize climate-related disclosures by public companies and in public offerings. The rules will provide investors with consistent, comparable, and decision-useful information, and issuers with clear reporting requirements.

financial statements 40

financial statements 40

CPA Practice

FEBRUARY 7, 2024

By Daniel Goodwin, AWMA, Kiplinger Consumer News Service (TNS) Opportunity zones, created by the Tax Cuts and Jobs Act, were designed to spur economic development and job creation in specific communities and census tract areas, while simultaneously providing substantial tax incentives for investors. How do opportunity zones work?

Tax 105

Tax Pennsylvania Texas Washington 105

CPA Practice

MARCH 24, 2023

We responded to that feedback with the proposed ASU, which would provide investors greater transparency into the fair value of crypto assets held by entities, as well as additional disclosures about the types of crypto assets held and changes in those holdings.”

Account 111

Account accountant accounted accounting standards 111

Going Concern

DECEMBER 22, 2023

This year, PwC delayed about 600 full-time consulting hires’ start dates from August 2023 to January 2024. Going into 2024, Mitchell is worried about college students’ confidence in the workplace. EY has previously rebuffed the claims against it for damages in relation to Wirecard. EY declined to comment.

auditor 96

auditor audit accounting firms accounting and finance 96

Cherry Bekaert

MARCH 27, 2024

It is imperative that real estate owners, developers and investors understand the structural intricacies and financial implications of DSTs so that they can reap tax benefits and properly account for the investment. Contact Us Related Guidance Article: LLC vs S Corp: Which Offers Better Tax Savings? 1031 exchange.

Delaware 98

Delaware Real Estate accounting standards Legal 98

Cherry Bekaert

FEBRUARY 12, 2024

The FASB intends for ASU 2023-09 to benefit investors by providing more detailed income tax disclosures that are helpful in making capital allocation decisions. More detailed information about the reconciling items in some categories may be required based on a quantitative threshold. Accounting Standards Update No.

income tax 97

income tax Tax accounting standards financial statements 97

CPA Practice

DECEMBER 13, 2023

It will provide investors and other capital allocators with more relevant information that better reflects the underlying economics of certain crypto assets and an entity’s financial position while reducing cost and complexity associated with applying current accounting.”

accounting standards 72

accounting standards Account accountant accounted 72

Cherry Bekaert

JULY 5, 2023

Authors: Gabriela Payne , Senior Manager, Risk & Accounting Advisory Services To date, sustainability reporting has been voluntary, and the lack of consistent and transparent methodology or standards has not met the information needs of investors. SEC proposed climate-related disclosure rules in March 2022.

Non-Profits 93

Non-Profits accounting and finance Government Finance 93

CPA Practice

MARCH 6, 2024

Two years ago, when the Securities and Exchange Commission (SEC) proposed a new rule that would require large public companies to disclose their emissions and climate risk, along with the steps they were taking to reduce that risk, it was aimed at helping investors make informed decisions.

California 52

California 52

Going Concern

FEBRUARY 21, 2024

The Public Company Accounting Oversight Board (PCAOB) announced today it sanctioned WithumSmith+Brown for violations of PCAOB rules and quality control standards related to those goddamn SPACs to the tune of $2 million. The firm will also have to conduct “certain training” for all audit staff so yay, more tedious WBLs.

audit 100

audit auditor Account accountant 100

CPA Practice

AUGUST 4, 2023

The findings come from 1) a roundtable by The Conference Board that brought together more than 200 corporate leaders, and 2) a survey of 125 corporations, about half of which have annual revenue of over $10 billion. 48% of companies that have experienced backlash are proactively adjusting their terminology when discussing ESG-related matters.

Construction 98

Construction Washington 98

CPA Practice

JANUARY 25, 2024

blank-check companies and their acquisition targets will take on more legal liability for disclosures about projected earnings and other material information under new rules adopted by the U.S Whether you are doing a traditional IPO or a SPAC target IPO, SPAC investors are no less deserving of our time-tested investor protections,” he said.

Legal 52

Legal New York 52

CPA Practice

JANUARY 11, 2024

We expect 2024 will be decidedly different for real estate investors,” Darin Mellott, head of Americas capital markets research for CBRE, which moved its headquarters to Dallas in 2020. Investors are keen to deploy capital.” It’s just about half of its pre-pandemic level.

Real Estate 113

Real Estate Construction Texas Start-ups 113

Cherry Bekaert

FEBRUARY 2, 2024

Despite these headwinds, there were positive opportunities for private equity investors. Traditional lenders have found themselves stuck with about $40 billion in loans that are now worth less than when they were advanced only a few years ago when that debt cost virtually nothing.

accounting and finance 83

accounting and finance California cpa firm CPA 83

CPA Practice

AUGUST 25, 2023

On Wall Street too, covid remains an issue that companies going public want to warn investors about as a potential drag on earnings. Aeon cautioned investors that the illness may cause participants in its drug trials to drop out or miss a dose, hurting the results. COVID-19 also showed up in the S-1 for Aeon Biopharma, a U.S.

96

96

CPA Practice

NOVEMBER 3, 2023

Culminating his stunning fall from grace, he was convicted of wire fraud, conspiracy and money laundering targeting the customers, investors and lenders of Bankman-Fried’s companies, FTX and Alameda Research. This is not about complicated issues of cryptocurrency,” Assistant U.S. It’s not about hedging, it’s not about technical jargon.

New York 105

New York Government Account accountant 105

Withum

JANUARY 18, 2024

Following are my third group of 2023 market performance and related charts. Next week, I’ll present my views about them, what happened in 2023, and what it could mean to the average or typical investor. These six bring my total charts to 16. 10 other charts were shown in my blogs on January 2 and January 11.

Tax 59

Tax 59

inDinero Accounting

MAY 10, 2023

You issue a SAFE note to an investor and get financial support right when you need it. In exchange for their financing, the investor will own a certain percentage of your company at an unspecified future date. In exchange for their financing, the investor will own a certain percentage of your company at an unspecified future date.

accounting and finance 95

accounting and finance Finance Start-ups Legal 95

Withum

NOVEMBER 22, 2023

Securities and Exchange Commission (SEC) charged SolarWinds and its chief information security officer for fraud and internal control failures relating to allegedly known cybersecurity risks and vulnerabilities.

Government 98

Government accounting standards audit Technology 98

ThomsonReuters

DECEMBER 11, 2023

Accounting for tax equity investments Implementing ASU 2023-02 Accounting professionals with equity investor clients who are involved with projects to receive income tax credits and other income tax benefits need to have a clear understanding of the proportional amortization method (PAM), especially in light of recent changes.

income tax 52

income tax accounting standards Non-Profits accounting and finance 52

Withum

MARCH 22, 2022

Securities and Exchange Commission (SEC) released the long-anticipated proposed rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors. The proposed financial statement metrics would consist of climate-related impacts on existing audited financial statement line items.

financial statements 81

financial statements audit Government public accounting 81

CPA Practice

MARCH 13, 2024

sought to reassure investors Tuesday as the firm finally released delayed annual financial disclosures in the face of Department of Justice investigations and shareholder lawsuits. And a class action lawsuit from investors filed Jan. By Tony Reid, Herald & Review, Decatur, Ill. TNS) The leadership of Archer Daniels Midland Co.

Account 52

Account accountant accounted Legal 52

Cherry Bekaert

FEBRUARY 12, 2024

The SVB collapse notwithstanding, investors remained attracted to the industry’s long-term secular growth story, its relative resilience in the face of macro headwinds, and the growing integration of technology in sectors such as healthcare, finance, industrials, energy and others. However, the U.S. Nonetheless, deals were still getting done.

Technology 52

Technology Healthcare Washington Finance 52

Going Concern

FEBRUARY 15, 2023

Among the various accusations: shoddy controls, nepotism, questionable shell company relations, and poor transparency (we’re being mild here). Despite this, they have collectively moved billions of dollars into Indian Adani publicly listed and private entities, often without required disclosure of the related party nature of the deals.

audit 99

audit auditor accounting firms Government 99

CPA Practice

AUGUST 1, 2023

The Financial Accounting Standards Board ( FASB ) has published a proposed Accounting Standards Update (ASU) intended to provide investors with more decision-useful information about a public business entity’s expenses. Stakeholders are encouraged to review and provide comment on the proposal by October 30, 2023.

accounting standards 52

accounting standards auditor Manufacturing financial statements 52

CPA Practice

FEBRUARY 22, 2024

Related investments at most organizations are expected to remain flat. state that an increasingly complex regulatory environment stands to pose the greatest challenge to their organizations’ related compliance risk management efforts in 2024. Further, 45.5%

Technology 52

Technology 52

Cherry Bekaert

SEPTEMBER 8, 2023

The quarterly statements are to be sent to the fund’s investors within 45 days after the end of each of the first three calendar quarters and within 90 days after the end of each fiscal year. The audited financial statements of a private fund must be delivered to its investors within 120 days of the private fund’s fiscal year-end.

audit 52

audit accounting principles Non-Profits financial statements 52

CPA Practice

MAY 31, 2023

None of the management responsibilities will fall to you as the investor. Instead, REITs pool investor funds to buy and manage properties such as shopping centers, office buildings, apartment complexes. REITs regularly pay investors with dividends, similar to dividend stocks. Bonds also come with an end date, called maturity.

Real Estate 105

Real Estate accounting and finance Account accountant 105

Going Concern

APRIL 4, 2024

The story I’m about to share with you is not directly related to the accounting profession however it’s just as relevant in this sector as any because of the principle at work: ‘AI’ isn’t always AI. In fact, it quite often isn’t.

Technology 93

Technology E-commerce Account accountant 93

CPA Practice

FEBRUARY 15, 2024

Related investments at most organizations are expected to remain flat. state that an increasingly complex regulatory environment stands to pose the greatest challenge to their organizations’ related compliance risk management efforts in 2024. Further, 45.5%

Technology 52

Technology 52

ThomsonReuters

APRIL 10, 2023

As a governance framework, CPR broadly includes the issues a company wants to take a stand on, how they will employ their resources and influence, and ensure transparency in doing so. With investors and stakeholders taking note , accounting firms are following suit. How do I start my firm’s corporate political responsibility journey?

accounting firms 59

accounting firms Account accountant accounted 59