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The Patient Protection and Affordable Care Act (PPACA) requires most individuals (including children and other dependents) to carry health insurance, beginning January 1, 2014. The law also requires the establishment of a health insurance exchange in all states by October... Continue Reading
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Recommended By: Kim Fusco

This Journal of Accountancy article provides a good summary of best practices regarding proper Board governance policies over a not-for-profit organization. It is important for not-for-profit organizations to follow these recommendations to ensure proper transparency, accountability & oversight.  Also, it... Continue Reading
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Recommended By: Carl Kampel

This article includes a comprehensive analysis on the subject of why privately held & family owned businesses should have an independent board of directors, as well as good references to other related information.  Here is the link: http://sararickover.wordpress.com/2013/08/26/why-have-an-independent-board-of-directors-in-a-privately-held-corporation/ Carl Kampel,... Continue Reading
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By: Zachary Reichenbach, CPA/ABV Ben Bernanke, Chairman of the Federal Reserve, addressing the public after a two-day meeting with the Federal Open Markets Committee (FOMC), signaled to the markets an optimistic and expansionary shift in monetary policy. Economists eagerly awaited... Continue Reading
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In January, Congress extended some depreciation-related tax breaks that can benefit owners of leasehold, restaurant and retail properties: 50% bonus depreciation. Congress extended this additional first-year depreciation allowance to qualifying leasehold improvements made in 2013. Section 179 expensing. Congress revived... Continue Reading
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By: Carl Kampel

The Financial Accounting Standards Board (FASB) issued three Private Company Council (PCC) proposals to allow private companies to apply alternatives under US GAAP when accounting for intangible assets in a business combination, goodwill and certain hedges involving interest rate swaps. ... Continue Reading
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By: Stephanie McGuire

 Overview of the FASB Revised Lease Exposure Draft issued May 2013 As FASB and IASB continue efforts to converge standards, the revised proposal for accounting for leases will impact all companies who have large portfolios of operating leases.  The most... Continue Reading
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