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R&D Tax Credits for Manufacturers
When most people think of research and development (R&D), they tend to think of technicians in a lab creating brand-new, state-of-the-art products. R&D takes place in many different...
Incremental Borrowing Rate for IFRS 16, ASC 842, and GASB 87: Discount Rates and When to Use Them
Define incremental borrowing rates under the new lease accounting standards.
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The Application of Business Valuation Services in Financial Reporting, Tax Compliance, and Litigation
In Brief As CPAs continue to expand into providing financial and other advisory services, one area of interest is business valuation services. The author explains how business valuation factors...
What is Lease Accounting? A Lot More Than Net Present Value
The new lease accounting standards explained.
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Lease Accounting Changes: The Journey So Far
Many public companies have spent the better part of the last two years reworking lease accounting practices to comply with a new accounting standard that went into effect for calendar-year...
Manufacturers: Are Your Prices Too High, Too Low or Just Right?
By John Scollin, CPA – Shareholder, Business Advisory Group Manufacturers tend to base product prices on direct production costs. Then they occasionally adjust prices for inflation or when the...