MHM (Mayer Hoffman McCann P.C.)

mhm accounting financial reporting mhm messenger fasb mayer hoffman mccann cbiz executive education series webinar 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 tax reform hal hunt irs risk ernie baugh aicpa lease accounting michelle spriggs disclosures financial instruments private company council tcja cybersecurity brad hale leasing pcaob nate smith exposure draft derivatives bill smith contracts with customers public companies hedging rich howard cpe employee benefit plans iasb eitf topic 842 business combinations hedge accounting goodwill tax bill asu 2016-02 online training simplification initiative private companies fair value pcc liabilities asu ifrs assets finance data breach consolidation asu 2014-09 vie ebp internal controls business tax heather winiarski leasing standard ebp audits performance obligations contracts omb cash flow steve henley don reiser revrec dol income taxes compensation revenue from contracts with customers variable interest entity guidance leases income tax liquidity disclosure messenger public company private company tax law variable interest entities accounting standard topic 815 education viewpoint gaap erisa securities and exchange commission intangible assets impairment keith peterka soc report audit quality emerging issues task force pieter combrink eye on washington federal tax definition of a business international tax restricted cash 2016 cash flows equity method private company accounting asu 2015-02 share-based payments audit committee common control leasing interest rate swaps intangibles substance of the standard form 5500 faf omb circular a-133 soc 1 information technology fraud asu 2016-14 security webinars uniform grant guidance inventory fair value measurement department of labor topic 740 compliance debt issuance cost business topic 810 federal grants asu 2014-07 financial statement balance sheet goodwill impairment ipo standard setting dodd-frank act auditor 2018 amt webcasts asu 2017-01 tax planning topic 958 q3 viés credit losses lessee lessor manufacturing topic 350 topic 718 stock compensation underwater endowments accounting alternatives deferred taxes simplification educational organization statement of cash flows asu 2014-02 services going concern accounting framework convergence andy burczyk jobs act fundraising sox cloud computing soc 2 blockchain gilti sab 118 partnerships construction industry anthony hakes tony hakes q2 2017 real estate service organization control reports brenda piazza consolidation guidance information security christine mcalarney financial services mike burns q1 asu 2016-01 enterprise risk management erm accounting changes variable consideration construction pension plans cyber attack technology defined benefit plans practical expedient asu 2015-03 topic 820 2015 asu 2014-18 transactions extraordinary items reserves hybrid financial instruments goods business combination asu 2014-15 retirement plan cecl model topic 805 audit requirements development stage entities net asset classes auditing standards s corp ocboa comment letters private entities standards setting not-for-profits liquidation basis aoci outsourcing ssae 16 dodd-frank conflict minerals lessor accounting digital currency cryptocurrency bitcoin michelle sylvia spriggs qualified business income deduction c corps asc topic 450 asc topic 740 bonus depreciation pass-through entities repatriation tax nathan smith accounting updates lending arrangements alternative minimum tax naomi ganoe david levi asu 2015-17 2017 construction contracts bradford hale asc topic 815-40 commercial real estate tax credits risk management benefit plans acquisition method determination letter program m&a mergers acquisitions greg vermeychuk abacus valuation and risk nonfinancial assets asu 2017-05 soc reports donald trump congress partnership rules partnership audit rules llc credit loss impairment asu 2017-04 asc topic 805 laura plotner early adoption down round provisions asc topic 480 asu 2016-18 leaseback service concession arrangements ransomware presentation governing board net asset classification manufacturers defined contribution pension plans master trusts welfare plans linda lauer lessee accounting governance asu 2016-09 licensing asu 2016-10 trg data advisory contract cbiz mhm investments asu 2016-07 asu 2016-08 asu 2016-03 recognition asu 2017-17 financial accounting standards board federal awards ugg asu 2015-16 interest rates collectibility q4 transition resource group asu 2015-12 asu 2015-15 coso topic 330 asu 2015-11 unclaimed property vies topic 323 joint ventures accounting changes and error corrections classification net assets asu 2015-05 topic 715 retirement benefits net asset value first quarter fiduciaries variable interest entity consolidation model accounting election lease classification omb cost circulars deferred income taxes intra-entity asset transfer transaction price asu 2015-01 measurement five steps host contract debt equity audit reports expenses step 2 share-based accounting asc 820 contributions step 1 third quarter board members management hosting subsequent measurement of inventory balance sheet classification of debt employee benefit plan audits craig klein unrelated business income tax ubit tax-exempt foreign exchange rates local government pushdown accounting donors form 990 nonprofit organization 2014 common control leasing arrangements oversight vie guidance topic 915 insurance amortization entity universities restrictions footnotes public business entity john robichaud discontinued operations data collection form impairment model esop employee stock ownership plan gifts-in-kind guidance derivative instruments asu 2011-04 nac loss contingencies reverse merger regulations cfo crowdfunding smes financial institutions international financial reporting standards oci accumulated other comprehensive income disclosure framework sarbanes-oxley james doty asc 815 offsetting soc 3 sas 70 topic 230 investment 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 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 long-term contracts 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 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 michelle m. hervey 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 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 tax plan 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 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 technical correction 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 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 human element 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 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 prepayment 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 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 report 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 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 asb gaas benefit plan reporting step 3 asc topic 323 subtopic 225-20 unusual items income statement change-in-control accounting method corporate structure business model broker-dealers publicly traded companies related party transactions related parties as 12 as 18 unusual transactions asu 2014-16 immaterial items external audited financial statements internal financial statements revenue principle vs agent share-based compensation cris customer-related intangible assets nci non-competition agreements fair value measurements intangible property tangible property gifts valuation asc 845 financial statemetns footnote disclosures 2015 gaap financial reporting taxonomy financial data extensible business reporting language xbrl executive session finances topic 605 crm web-based software measurement date plan assets income statement presentation inventory accounting equipment depreciation state government grant reform cost principles loan losses tony coble credit union quarterly update topic 275 asu 2014-10 brenda booth form 990-t subsidiary functional currency parent company marco pulido ias 21 global business foreign currency 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 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 international financial reporting 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 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 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 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 asu 2010-20 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 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 consumer protection act