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FASB Delays New Lease Accounting Standard Effective Date

The Financial Accounting Standards Board (FASB) voted unanimously on Wednesday, July 17, 2019, to propose delaying the effective date for portions of its major accounting standards, including ASC 842, Leases, for privately held companies and nonprofit organizations. The delay means those companies now have an extra year to adopt the new lease accounting rules, subject to…

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Opportunity Zone Frequently Asked Questions

Essential Questions - Ohio Opportunity Zones How long will QOZ designations remain in effect? Specific census tracts in distressed communities that were granted QOZ designation will retain their QOZ status until December 31, 2028. QOZ investments in these areas are valid through December 31, 2047.   How can one invest in a QOZ? To receive…

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When To Say “No” To An ESOP

Article written by: Joe Borowski, CFA Director, Valuation & Financial Opinion Services   An Employee Stock Ownership Plan, or “ESOP”, is a qualified retirement plan, similar to a 401(k), which allows the employees of a company to become owners of the stock of their employer, while at the same time providing an attractive business succession…

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September 2019 Management Letters: Have You Implemented Any Changes?
September 2019 The Crummey Trust: Still Relevant After All These Years
September 2019 Meet NAIC’s Model Cybersecurity Law WISP Requirement With NIST CSF
September 2019 When Nonprofits Need To Register In Multiple States
September 2019 Uncle Sam May Provide Relief From College Costs On Your Tax Return
September 2019 The Accounting Behind Your Core Conversion: When To Capitalize Vs. Expense
September 2019 Budgeting Is Key To A Successful Start-Up
September 2019 When It Comes To Asset Protection, A Hybrid DAPT Offers The Best Of Both Worlds
September 2019 ASC 606 Lessons Learned
September 2019 Nonprofits Can Borrow, But Finding A Lender May Be Tough
September 2019 2019 Q4 Tax Calendar: Key Deadlines For Businesses And Other Employers
September 2019 Auditing Grant Compliance
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