- The Governmental Accounting Standards Board (GASB) created the financial reporting categories of deferred outflows of resources and deferred inflows of resources with GASB Concepts Statement No. 4. GASB Statement No. 63 introduced these categories into the financial reporting model with very limited use.
- As part of the Patient Protection and Affordable Care Act (ACA or Affordable Care Act), employers and plan sponsors are required to pay a new annual fee, due on or before July 31, 2013.
- Following the trend established in the first quarter, the second quarter of 2013 provided another lackluster quarter of deal volume even though equity markets are robust and liquidity remains high. M&A professionals remain puzzled on the lack of direction and volume for 2013 with most believing that the tax law changes pulled volume from 2013 into 2012.
- The second quarter of 2013 represented another quarter of disappointing deal volume even though equity markets are robust and liquidity remains strong.
- Employees need and want the right jobs, plus businesses need and want the right employees. Baker Tilly's Laura Huggett discusses matching employers and candidates in the financial sector in this WICPA On Balance article.
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