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mhm accounting financial reporting mhm messenger fasb mayer hoffman mccann cbiz webinar executive education series webcast audit revenue recognition nonprofit mark winiarski not-for-profit financial statements james comito us gaap cpa topic 606 accounting standards nfp tax sec mike loritz rev rec hal hunt risk irs tax reform ernie baugh aicpa disclosures michelle spriggs lease accounting financial instruments private company council leasing brad hale cybersecurity pcaob tcja exposure draft nate smith derivatives bill smith contracts with customers public companies hedging rich howard cpe employee benefit plans iasb eitf topic 842 business combinations hedge accounting goodwill private companies pcc tax bill simplification initiative online training fair value liabilities asu 2016-02 asu ifrs assets finance data breach internal controls asu 2014-09 consolidation vie ebp performance obligations omb heather winiarski cash flow contracts business tax ebp audits leasing standard revrec liquidity steve henley leases dol private company don reiser disclosure variable interest entity guidance income tax messenger compensation revenue from contracts with customers public company income taxes impairment topic 815 viewpoint emerging issues task force intangible assets tax law audit quality gaap accounting standard securities and exchange commission variable interest entities education soc report keith peterka erisa share-based payments pieter combrink faf eye on washington federal tax audit committee international tax definition of a business equity method form 5500 substance of the standard soc 1 omb circular information technology a-133 interest rate swaps 2016 private company accounting restricted cash common control leasing intangibles fraud asu 2015-02 cash flows department of labor federal grants topic 810 business auditor dodd-frank act ipo financial statement uniform grant guidance asu 2014-07 inventory goodwill impairment balance sheet asu 2016-14 topic 740 fair value measurement standard setting debt issuance cost compliance webinars security stock compensation lessor credit losses lessee sox convergence topic 718 webcasts underwater endowments cloud computing accounting framework topic 350 soc 2 educational organization amt accounting alternatives topic 958 going concern ±¹¾±Ã©²õ statement of cash flows simplification 2018 deferred taxes tax planning asu 2017-01 fundraising asu 2014-02 services jobs act andy burczyk q3 manufacturing business combination topic 805 auditing standards brenda piazza pension plans variable consideration construction retirement plan net asset classes ocboa conflict minerals development stage entities enterprise risk management erm christine mcalarney financial services audit requirements mike burns asu 2016-01 s corp service organization control reports accounting changes q1 cecl model information security consolidation guidance real estate cyber attack asu 2014-15 technology asu 2015-03 comment letters construction industry not-for-profits standards setting ssae 16 private entities transactions liquidation basis asu 2014-18 gilti partnerships extraordinary items q2 2017 sab 118 outsourcing topic 820 anthony hakes tony hakes aoci 2015 defined benefit plans dodd-frank practical expedient reserves goods hybrid financial instruments blockchain asu 2015-16 oci amortization interest rates pass-through entities bonus depreciation lessee accounting repatriation tax accumulated other comprehensive income net asset value asc topic 740 linda lauer welfare plans asc topic 450 master trusts naomi ganoe asu 2015-15 balance sheet classification of debt asu 2015-12 service concession arrangements ransomware alternative minimum tax footnotes international financial reporting standards presentation transition resource group five steps lending arrangements accounting updates governing board net asset classification employee benefit plan audits manufacturers q4 restrictions measurement universities nathan smith entity defined contribution pension plans collectibility soc 3 asu 2017-17 data advisory recognition nonprofit organization contract form 990 donors foreign exchange rates cbiz mhm pushdown accounting transaction price michelle sylvia spriggs investments asu 2016-07 sas 70 asu 2016-08 variable interest entity lessor accounting consolidation model topic 230 asu 2016-03 accounting election lease classification local government intra-entity asset transfer bitcoin investment deferred income taxes c corps first quarter insurance disclosure framework topic 915 craig klein vie guidance asu 2015-01 unrelated business income tax governance ugg ubit federal awards asu 2016-09 licensing asu 2016-10 sarbanes-oxley financial accounting standards board fiduciaries james doty trg tax-exempt qualified business income deduction oversight common control leasing arrangements asc 815 digital currency cryptocurrency offsetting 2014 unclaimed property asu 2017-04 asc topic 815-40 asu 2015-11 host contract vies bradford hale derivative instruments audit reports third quarter construction contracts board members impairment model asc topic 805 soc reports greg vermeychuk determination letter program abacus valuation and risk gifts-in-kind laura plotner crowdfunding tax credits equity net assets donald trump accounting changes and error corrections classification debt congress commercial real estate risk management contributions partnership rules asu 2015-05 partnership audit rules employee stock ownership plan asc 820 esop llc credit loss impairment regulations discontinued operations acquisition method asu 2016-18 step 2 coso step 1 financial institutions asu 2015-17 asu 2017-05 omb cost circulars loss contingencies leaseback acquisitions hosting topic 715 share-based accounting retirement benefits david levi john robichaud public business entity subsequent measurement of inventory benefit plans asu 2011-04 nonfinancial assets expenses cfo guidance topic 323 management joint ventures early adoption topic 330 data collection form smes nac down round provisions m&a mergers asc topic 480 2017 reverse merger asc 845 gaas external audited financial statements share-based compensation foreign currency global business cris customer-related intangible assets asb principle vs agent nci revenue non-competition agreements fair value measurements ias 21 marco pulido intangible property internal financial statements tangible property parent company functional currency subsidiary gifts as 12 related parties executive session cost principles grant reform change-in-control related party transactions state government depreciation publicly traded companies accounting method finances benefit plan reporting equipment corporate structure business model inventory accounting broker-dealers topic 605 crm web-based software income statement presentation plan assets measurement date valuation form 990-t step 3 financial statemetns footnote disclosures asc topic 323 2015 gaap financial reporting taxonomy financial data extensible business reporting language immaterial items brenda booth subtopic 225-20 asu 2014-10 topic 275 quarterly update credit union asu 2014-16 xbrl unusual items unusual transactions income statement as 18 tony coble loan losses transparency consumer protection wall street rules ceo bailout revised ed asu 2011-08 qualitative tests other comprehensive income oci requirements asu 2011-05 partial deferral tests schedule utp uncertainty fin 48 sec reporting pcsic access to capital conference ipo on-ramp emerging growth company framework ocboa framework reporting requirements asu 2013-01 disclosure requirements special-purpose framework accountant financial standards federal single audit act nonpublic companies level 3 asu 2012-02 distribution rights trademark licenses sme md&a segment reporting iran act global accounting china fund-raising stocks investor bank asu 2010-20 itc comment as 16 communications committee section 380 broker-dealer questions auditing standard asu 2011-11 service organization control assurance auditor independence nacd mandatory rotation auditor oversight issue 12-a sale donated securities flowchart 3ts rcoi yellow book oecd risks interest rate topic 825 asu 825 non-financial companies companies human capital limited-life entitites cash comments national science foundation ffata development research procurement r&d arra nsf compliance supplement high-risk determination asu 2011-12 cash flow hedges concept statement no. 8 policies indemnifications product maintenance extended warranty certain guarantees vie model issue 13-02 direct method auditing functional expenses asu 2014-03 amortize asu 2013-14 defintion asu 2013-12 decision making framework unrestricted securities nacubo disclosure david brown colleges higher education donor-imposed auditor's report; accounting; financial statements comment letter docket 34 federal reporting mich push-down accounting best practices funders operating non-operating strategic shift disposals of components asu 2014-08 combined instruments update consolidations accounting for leases federal register reporting vie guidance asu 2014-07 vie guidance asu 2014-07 vie guidance conceptual framework asu 2013-320 asc 915 international financial reporting frf for smes single audit impairment losses loans credit risk employee compensation retirement plan audit public comany asu 2013-07 level 3 fair value asc 820-10-50-2(bbb) social media internal audit rule troy paredes reg fd mary jo white nasdaq public sompanies accounting standards board municipal bond debt programmatic investments asu 2013-02 reclassifications net income affiliate asu 2013-06 cost dcf not-for-profit; nonprofit sec regulations uncertainties center for audit quality independence audit standards 2013-05 independent auditor audit report asc 964 asc 963 asc 962 asc 961 asc 960 asc 965 return on assets earnings per share disposals tax implications financing asc 825 plain-english asc 805 asu 2017-10 new standards otc program foreign exchanges training healthcare reform kyle konopasek patrick mckie auditor report critical audit matters asc topic 718 asu 2017-09 aup abandoned property marshal kline wannacry cybersecurity report system and organization controls convertible debt options freestanding warrant instruments asc topic 470 asc topic 815 tracey mcdonald charter asu 2017-08 callable debt securities president trump health care reform kevin m. johnson bakerhostetler irs audit david larosa percentage of completion lindsey benson equipment costing allocation methods sop 81-1 indirect costs john mulvaney internal investigations acquiring a business service industry technology risk management voting interest entity asu 2017-11 allan klose cre contacts with customers asc topic 840 materiality threshold legislation lease acccounting adam thalman r&d tax credit c corp lewis taub audit charter employee data data security tax plan third-part vendors government grants pbgc pension benefit guaranty corporation retirement plans aca bba bipartisan budget act of 2015 asu 2016-13 current expected credit loss topic 326 asu 2017-02 asu 2016-17 accounting standards updates underwater investments dan klapheke ssae 18 sales trump tax plan third-party providers business entities topic 460 soc reporting outsource interest standards updates 2015-06 asu 2014-12 implementation underwater funds endowment reporting startups initial public offering david diamond angel investors biotechnology form 10 big pharma going public overseas exchanges regulation a plus health and welfare plans health benefit plans asu 2017-06 defined benefit pension plan mission creep mission statements board management tom mcgourn asc 610-20 business definition data security standards databases permissions mitigating controls logical security detective controls user segmentation vendor assessments cyber security banking regulatory requirements technical correction artificial intelligence automation ai public float smaller reporting company q2 2018 contributions made contributions received asu 2018-08 asu 2018-07 business consolidation nonresident alien lb&i offshore voluntary disclosure program ovdp partnership interests section 965 mark nicholas 501c3 financial statement audit endowment funds apportionment state tax james helms source your sales sensitive data michelle white ray gandy form 10-q pcoab second quarter q3 2018 holly perez qbi section 199a securities online trading platforms coin offerings ico tokens asu 2018-11 debt covenants donations bookkeeping quill scotus contingencies internal accounting sales and use tax wayfair virtual currency virtual money virtual tender intangible asset crytpocurrency acquisition threshold authorization acts national defense ndaa small purchases micro-purchases saas cloud technology long-term contracts asc topic 606 beat eric strawder asu 2014-06 expense reporting net asset classifications financial statement standard tax strategies private equity debt-financed distributions research credits payroll tax raj rajan lessors nasba au-c 700 debt covenant ebitda coso framework erm framework erin olson tax code individual taxes asu 2017-12 faq pay ratio rule year-end down-round litigation business tax return personal tax return tax rates interest expense deductions insider trading investors paul dunham s corps closely held businesses tax deductions net operating losses kathy rhodes gary curtis tax cuts and jobs act gift tax estate tax high net worth individuals individual tax cord armstrong contractors financial statement disclosures pass-though entitites unrepatriated foreign earnings bulletin 118 bennett berg larry rosenblum individually designed plans profit-sharing foreign tax credits participation exemption international business amy o'loughlin excise tax control indicators agent analysis fbric guaranteed investment contracts nodal energy markets asu 2015-13 novations tim woods measurement of debt electrical contracts clawback pay ratio executive compensation asc 250-10-45-12 preferability identity theft hack net realizable value measurement of inventory replacement cost profit margin lifo customer loyalty program goodwill impairment testing asc 250 technology companies funding sources challenges industry life sciences hi-tech net periodic pension cost allocation standalone selling price expected cost step 4 financial liabilities financial assets topic 825-10 balance sheet classification deferred tax liability financial reporting model single audits crowdfunding platforms jumpstart our business startups financial accounting standard board accounting standard update acccounting standards narrow scope projects error corrections asc topic 250 measurement period adjustments commodities futures contracts interest rate caps transaction transition noncash considerations material considerations fourth quarter principal arrangements principal analysis report beneficiaries investing fiduciary ira 401k investment brokers retirement brokers asu 2015-04 deduction noncurrent asset prepaid stored-value cards prepaid card topic 260 dropdown transactions nav disclosures revenue from contracts uncertain tax positions nonpublic business entity sierra aluminum conflict of interest settlement employer securities greatbanc bifurcated embedded derivatives money market funds investment companies noncompetition agreements acquisition subrecipient grant guidance substantial doubt survey fair value hierarchy asu 2015-07 nav qualifying investments confidentiality policy whistleblower forfeitures excess tax benefits associations budget fhrboc j. scott denlinger conference business operations human resources regulatory standards deficiencies employee benefit security administration ebsa employee share-based accounting intellectual property licenses financ topic 250 intermediate operating measures placed in service approach upmifa internal-use software software plan investments consumer protection act adverting costs loan guarantee fees contract asset pgbc peter gold returns bill-and-hold warranty warranties leasing serial s-k study s-k disclosure effectiveness initiative laptops portable devices controls byod health plans defined benefit pension plans accounting standards update fast act reporting company definition revenue recogntion q2 common control master trust reporting part 2 step 5 phishing social engineering data hacks michelle m. hervey endowments topic 238 asu 2016-16 state law security breaches notification investment returns asc topic 360 write-downs production oil exploration rick angell successful-efforts impairment asc topic 932 extractive activies energy gas employee benefit master trust reporting asu 2014-05 topic 853 asu 2016-15 yahoo oracle micros human error component hedging benchmark interest rates donor restrictions receivable refund liability human element joe giso financial statement presentation technical agenda cash payments asu 2016-05 asu 2016-04 cash receipts recruitment mark madar business continuity plan cyberattack side letter side-letter arrangement internal control agreement brenda bringman pci credit card fraud pci dss karen cassella payment card industry basis difference agent principal asu 2014-17 preferability assessment insurance claims consideration payments predominance principle zero coupon bonds debt extinguishing cost debt agreements standards grants circulars 2 cfr 200 goodwill impairment model step 0 aec engineering architecture asu 2016-12 noncash consideration collectability practical expedients joint transition resource group sales tax cash equivalents ethics ethical compliance third parties activist investors board of directors shareholders cost allocation benchmarking joint transition group credit impairment topic 320 principal versus agent reputation management michael burns debt prepayment