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While Accounting Standards Codification (ASC) Topic 842 is applicable to all entities, the adoption of the new leasing standard by nonprofit organizations is bringing into
In June 2022, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 101, Compensated Absences (GASBS 101 or Statement). The Statement updates the accounting
By John Chenoweth, CPA What is an IRC Section 1031 Exchange? An IRC Sec. 1031 like-kind exchange is an effective method for investors to defer
In 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses
By John Chenoweth, CPA How Can I Maximize Cash Flow? Cost segregation and tax-deferred exchanges under IRC Section 1031 are two valuable tax-planning strategies available
By Tammy Ricciardella, CPA Background On Dec. 27, 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (the Act) became law as
By David Clark, CIA, CFE, CRMA, Seth Miller Gabriel, Umer Yaqub The higher education landscape has changed over the last few decades, with increasing concern
By Divya Gadre, CPA Since navigating the headwinds of the past year, nonprofit organizations have reimagined their operations to maintain relationships with donors, volunteers and
By Tammy Ricciardella, CPA On August 12, 2021, the Office of Management and Budget (OMB) issued the 2021 Compliance Supplement (Supplement). The Supplement is effective
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