- This article discusses new guidance that allows private dealerships following Generally Accepted Accounting Principles (GAAP) to elect not to consolidate the financial reporting from variable interest entities that lease property to them. It also notes two new taxes under the Affordable Care Act that affect high earners, and a prediction that worldwide new vehicle sales will stop increasing sometime within the next decade.
- At the Academy of Dental CPAs (ADCPA) bi-annual meeting members gathered to discuss visions from all sectors of the industry including: practicing dentists, insurance providers, equipment representatives, and practice management consultants. The opportunities as well as the challenges to the dental profession are numerous, which raises the question, “Are you prepared for what lies ahead?”
- Due to increased concerns about potential widespread violations of the federal securities laws by municipal issuers and underwriters the SEC has undertaken a new initiative to identify and clean up false certifications.
- Employers are now more than ever faced with additional obligations under the Affordable Care Act, this article provides an overview of how the final regulations affect employer groups by employee size.
- This article is the first in a series related to internal control assessment and your government. This is an introduction to the recent update of the COSO Internal Control Framework.
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