Thursday, April 23, 2020

What Homeowner Associations Need to Know About Accounting Standard Changes for Revenue

By now, most of us have read the story or seen the news report about the ER physician mother who lost temporary custody of her 4-year-old daughter as a result of her career choice. This legal ruling swept through South Florida, then the entire state and now the country.

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COVID-19 spurred an overnight surge in demand for work-from-home vendors—from videoconferencing companies to cloud service providers. This caused some companies to rush into service contracts without fully appreciating the privacy and cybersecurity risks involved.

Publisher: Daily Business Review
Date: 2020-04-23
Author: Monte Kane and Diana Rivera
Twitter: @dbreview
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While you're here, how about this:

IRS Proposes New Accounting For UBIT - The NonProfit Times

Nonprofits will be allowed to group unrelated business income into about 20 categories if proposed Internal Revenue Service (IRS) rules for dealing with Unrelated Business Income Tax (UBIT) from the 2017 Tax Cuts and Jobs Act (TCJA) are enacted.

For example, an organization could group all types of accommodations and food services into one category.

"Until the 2017 tax law, nonprofits were treated the same as for-profit businesses when it came to taxable business income – revenues and expenses were aggregated and taxes paid on the excess," Thompson said. But the TCJA "singled out nonprofits with unrelated business income for a punitive tax by requiring charitable organizations to calculate each 'trade or business' separately, and pay income taxes on each separate business line," he said of the 115-page proposal.

Publisher: The NonProfit Times
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Accounting for COVID-19 and Future Pandemics When Procuring IT Services – 5 Steps for Success |

As IT vendors grapple with the impacts and risks of COVID-19, how can customers manage exposure when contracting for new services?

COVID-19 has — temporarily or otherwise — disrupted the status quo. For IT vendors the situation is no different, with many being forced to dust off their contracts and seek relief under force majeure provisions. So, where does this leave customers that are seeking to enter into new IT service arrangements, but find themselves faced with pushback from increasingly risk-averse vendors (not just in terms of COVID-19, but also future COVID-19-type scenarios)?

Publisher: JD Supra
Twitter: @jdsupra
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Accounting Today is looking for the Top Firms by AUM | Accounting Today

Now in its fourteenth year, this report from Accounting Today ranks CPA firms involved in financial planning according to assets under management, providing an invaluable insight into this burgeoning field.

Candidates for the list must be CPA firms that have a financial planning practice (including subsidiaries and affiliates), and at least one of the financial planners in the practice must hold a CPA credential.

Publisher: Accounting Today
Date: 2020-04-23T19:56:33.995
Author: https www accountingtoday com author daniel hood
Twitter: @AccountingToday
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While you're here, how about this:

Vault 2021 Rankings: These Accounting Firms Supposedly Care the Most About Diversity - Going

One of the more interesting categories under the "Best Accounting Firms to Work For" portion of Vault's accounting rankings each year is diversity. Pretty much all large-to-midsize accounting firms these days tout their diversity initiatives. But which firms actually walk the talk?

Knocking KPMG out of the No. 1 spot in Vault's 2021 overall diversity ranking is Tampa-based Schellman & Co., a CPA firm that specializes in compliance and attestation services. In fact, Schellman swept all four diversity categories—overall, diversity for minorities, diversity for women, and LGBTQ diversity.

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Publisher: Going Concern
Date: 2020-04-23T22:52:25 00:00
Twitter: @going_concern
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FASB's relief proposal includes lease accounting delay for private companies - Journal of

A one-year delay in the lease accounting effective date for private companies and most not-for-profits is among the changes FASB proposed Tuesday to provide relief to financial statement preparers as a result of the coronavirus pandemic.

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FASB also is proposing a deferral for private company franchisors of the effective date for its revenue recognition standard. Private company franchisors would have the option to apply the new revenue recognition standard for annual reporting periods beginning after Dec. 15, 2019, and interim reporting periods within annual reporting periods beginning after Dec. 15, 2020.

Publisher: Journal of Accountancy
Date: 2020-04-21T13:49:00.000-04:00
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Lease Accounting Takes a Back Seat as Companies Look to Rebuild - FEI

The Financial Accounting Standards Board (FASB) said earlier this month that it’s developing a proposal to delay the lease accounting standard for another year for private companies and nonprofits. FEI Daily spoke with Marc Betesh, CEO and founder of Visual Lease, about FASB’s decision and how software will help companies comply while focusing on rebuilding post-COVID-19.

FEI Daily: Tell me about the big takeaways for private companies on lease accounting from this month’s FASB meeting.

Twitter: @FEInews
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Accounting firm M&A in the world of the coronavirus | Accounting Today

The economic downturn we are experiencing is clearly unprecedented. The projected drop in the GDP and level of unemployment are anticipated to be as bad as the Great Depression. It would be logical to project with the amount of uncertainty we are facing that merger and acquisition activity amongst CPA firms will grind to a halt. Much of the messaging about M&A within other industry segments would support that notion.

Until we see the stay-at-home and social distancing guidelines most of the country is under relax, it will be very difficult to complete any deals that are in process already, and unlikely many new deals will be launched. Assuming those restrictions are lifted sometime in mid-summer, we think deal activity will pick up quickly, though.

Publisher: Accounting Today
Date: 2020-04-22T13:00:47.111
Author: https www accountingtoday com author terry putney and joel sinkin
Twitter: @AccountingToday
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