Deferral of Revenue Recognition and Leases

This article was originally published with updates to FASB updates on December 10, 2019 and was most recently updated on June 5th. It is being updated as new information becomes […]
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This article was originally published with updates to FASB updates on December 10, 2019 and was most recently updated on June 5th. It is being updated as new information becomes […]
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Cash flow management is a critical exercise during uncertain times like these and one that is top of mind for every business owner. It involves managing every aspect of the […]
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The CARES Act includes the Paycheck Protection Program (PPP) for small businesses to receive loans through banks administered by the Small Business Administration. It happened so quickly, that it resulted […]
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by Damien Strohmier, CPA, CCIFP Considering an ESOP (Employee Stock Ownership Plan) or have you just implemented an ESOP for owner succession? The technical application of accounting for this transaction […]
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The construction industry is likely to experience a lag in feeling the more significant impacts of COVID-19. Investors and owners will likely see current projects through completion, which will maintain […]
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by Dustin Brown Buying or selling a business can be daunting. There are many items to consider such as 1) the structure of the transaction (e.g. stock or asset sale/purchase) […]
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In September 2019, the IRS released a draft 2019 Form 1065 and Schedule K-1 with their respective instructions, suggesting that partnership capital accounts would have to report on the tax […]
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The Indiana Department of Transportation (INDOT) is in the process of updating capacity ratings and related financial requirements originally adopted in 1991. The new rating limits intend to reflect current […]
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Income taxes can be a major driving force in key business decisions on a daily basis. Income taxes have significant impact on cash flow, can influence decisions on how to […]
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On September 12, 2019, the Financial Accounting Standards Board issued a revised proposed accounting standards update for the Classification of Debt (Topic 470). Comments from the public on the revised […]
Read MoreBy Andrew Eiler, CPA, CCIFP, Senior Manager at Blue & Co. Retainage: Track It Like the Cash It Is Retainage is intended to protect project owners and encourage project completion, […]
By Walter Eckert, CPA, CVA, CEPA, Director at Blue & Co. Finding the right replacement property before selling your current investment property can create both an opportunity and a timing […]
By Beth Anne Akers, CPA, Manager, and Caroline Paulus, CPA, Manager at Blue & Co. An endowment fund is a powerful signal of an organization’s long-term commitment to its mission. […]