Insights
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How to get started on a risk-based approach to third-party management
Companies interact with thousands of third parties, and those relationships carry risk. So, a risk-based approach is needed ensure the most critical risks are considered.
How to avoid the net investment income tax with material participation
The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act contain the largest set of tax law changes in more than 20 years. Arguably the most notable of the changes, and certainly the largest revenue raiser, is the net investment income tax (NIIT).
A global revenue recognition standard for customer contracts, at last
After a dozen years of collaboration and controversy, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) finally have agreed on how and when companies should recognize revenue.
Protecting your company from state tax exposure in your next acquisition
When you acquire another company, there is a hidden exposure that is catching many new owners by surprise — state sales taxes.
The COSO effect: How the new control framework adds value, not just work for work’s sake
Every business, private and public, has a control structure. Internal controls or COSO are the functional steps that process accounting transactions generated by a business. However, the standards for this framework were essentially stale and no longer a reflection of the current business environment, so they were updated last year.
Top CEO Interviews
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Jeff Weiner
Mark Cuban
T. Boone Pickens
Colleen Barrett