2019 Manufacturing Outlook Survey Results

This year’s survey report contains the expectations and opinions of more than 350 manufacturing executives who produce a wide variety of products including industrial/machining, transportation/automotive…

New Phase-In Option for Credit Losses Standard

Bank regulators have completed a rule that will allow banks to phase in the capital effect of the new credit losses accounting standard over a period of three years. This article summarizes what’s changing under the updated standard…

What is a Qualified Opportunity Fund?

A Qualified Opportunity Fund (QOF) is an entity formed to invest in qualified opportunity zone property. These “Opportunity Zones” are designated by the state with the purpose of incentivizing investment via QOFs to…

Reporting the Effects of Tax Reform

The FASB continues to monitor how companies and their auditors are tackling the financial reporting ramifications of the major new provisions of the Tax Cuts and Jobs Act (TCJA). This article highlights major TCJA…

FASB Project to Target Performance Reporting

The FASB is in the early stages of a project to develop guidance for performance reporting. The goal is to make it easier for investors and securities analysts to understand from reading a company’s financial statements…

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