- The Financial Accounting Standards Board (FASB) released revised guidance for financial reporting on discontinued operations in April 2014. The new rules directly respond to concerns that too many disposals of assets, including small groups of assets that are recurring in nature, qualify for discontinued operations, and that the guidance for applying the current definition of a discontinued operation is complicated to interpret and apply.
- The food industry is big business. Mergers and acquisitions are holding steady as food processors complete the most deals in the industry up 27 percent from 2012. Baker Tilly weighs in on the food industry consolidation in “Market Report: Food Processing Companies Grow at a Steady Pace” with Area Development Site and Facility Planning.
- A private, non-profit university had completed the construction of two new residence halls and a parking structure with plans for additional construction in the coming years.
- The pace of change in areas such as Medicare and Medicaid rules, the Affordable Care Act, healthcare regulations and legislation, and Accountable Care Organizations (ACOs) require healthcare and senior living organizations to regularly monitor changes and the potential impact of these changes on their organization.
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