• Charging and Sentencing Trends of Criminal Tax Cases

    The U.S. Sentencing Commission, which provides sentencing guidelines, collects substantial amounts of information on sentencing, including dozens of data points for every criminal case. The data are publicly available, permitting an analysis of specific categories of crimes, including tax crimes.
  • Data Breach! What Should Be Disclosed?

    What do Uber, Equifax, and Target have in common? All were subjects of data breaches that compromised corporate records with resulting damage to the companies and account holders. The problems caused by a data breach are often compounded when the breach is not disclosed in a timely fashion.
  • Digital vs. Analog: Two Generations’ Different Styles of Work

    Even as online information and digital applications proliferate, the paperless office remains a fairy tale. Paper-based tools and physical things are alive and well – they may even be making a comeback, as chronicled by David Sax in The Revenge of Analog: Real Things and Why They Matter. Choosing tools for individual workflow and productivity is deeply personal, but could it be generational? The two of us (Lauren, a millennial, and Jim, a Gen Xer) discuss how we work and debate the merits and implications of the digital and analog alternatives.
  • Lease Modifications

    As defined by ASU 2016-02, a lease modification is a change to the terms of a contract that results in a change in the scope of, or consideration for, a lease. An example would be a change to the terms and conditions of a contract that adds or terminates the right to use one or more underlying assets or extends or shortens the contractual lease term. A modification must be evaluated to determine the requisite application of lease accounting.
  • Accounting Automation: A Threat to CPAs or an Opportunity?

    For years, business pundits have predicted the demise of the accounting profession as technology replaces work traditionally performed by the industry. According to The Hackett Group, since 2004 the median number of full-time employees in the finance department at large companies has declined 40 percent, to about 71 people for every $1 billion of revenue.
  • New Depreciation Rules Affect Mergers and Acquisitions

    The Tax Cuts and Jobs Act modifies rules related to depreciating tangible property, net operating losses (NOLs), interest expense limitations, and the taxation of foreign income. One area that remains mostly untouched are the rules related to taxable and nontaxable reorganizations, spin-offs, incorporations, and liquidations.
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