By: Carl Kampel

The Financial Accounting Standards Board’s Codification requires entities to categorize investments measured at fair value in one of three levels in the fair value hierarchy based on the observability of the inputs used in valuing the investments. The three levels... Continue Reading

Recommended By: David D. Schriver, Jr.

This filing requirement now applies to all entities with foreign affiliates, including private funds.  The deadline is Friday, May 29, 2015. To read the article in its entirety, visit the Lexology website here: Private funds may be subject to the... Continue Reading

Featuring: Tom Byers and Jerry Beard

The U.S. Supreme Court only Monday overturned Maryland’s “piggyback” local taxes on out-of-state income, but accountants say amended tax returns already had been filed in anticipation of the decision. In this article by The Daily Record’s Daniel Leaderman, Director Tom... Continue Reading

Recommended By: Jared Rosen

To avoid breach of fiduciary duty claims in the future, retirement plan sponsors need to reexamine the investment policy statement for their 401(k) plans to make sure they are doing enough to make sure workers’ retirement funds are invested in... Continue Reading

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