February / March
Showing 385–400 of 486 results
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Moneylines: News Briefs for Businesses
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 323
Abstract: This issue, “Moneylines” takes a look at help for small-business owners looking to implement and maintain retirement plans; why subcontracting can be a worthwhile means of attracting federal contracts; and how smart phones may soon surpass laptops for business users.
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A creeping problem – Don’t let a bad personal credit rating sneak up on you
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 727
Abstract: During unsettling economic times, debt can pile up fast. Just a few late payments can significantly hurt a credit score, and simply having more account numbers in circulation can increase vulnerability to credit card fraud and identity theft. This article discusses steps to take that can reduce both these threats.
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Returning to the source – A strong cash flow begins with your customers
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1162
Abstract: The source of every company’s cash flow is its customers — and it’s with them that owners can pinpoint ways to keep their business liquid. Improving accounts receivable collections is generally the most immediate way to improve cash flow, but this article also shows how to strengthen relationships and improve marketing efforts. A sidebar discusses sound cash flow management.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 81
Abstract: A brief list of key tax reporting deadlines up to April 15.
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2011 vs. 2010 retirement plan limits
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 106
Abstract: This brief chart highlights numerous retirement plan limits. Due to the economic malaise, the limits for 2011 remained the same as for 2010.
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Avoid mistakes with timely deposits
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: In any qualified retirement plan, money comes in and money goes out. And an area that garners Department of Labor (DOL) attention is what’s known as timely deposits. The DOL actively enforces timely deposits of elective deferral contributions. This article summarizes what readers need to know to avoid problems.
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Battle of the documents – What if your summary plan description and plan document differ?
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: Generally, an underlying plan document (UPD) and summary plan description (SPD) govern retirement plans. What happens when these documents differ? Which one takes precedence over the other? And what’s the plan sponsor’s responsibility? This article answers these questions. Washington v. Murphy Oil USA, 497 F.3d 453 (5th Cir. Aug. 16, 2007) Jobe v. Medical Life Ins. Co., 598 F.3d 478 (8th Cir. Mar, 19, 2010)
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What’s Congress done for benefits lately? How the Small Business Jobs Act of 2010 affects you
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: The Small Business Jobs Act of 2010 (SBJA) affects 401(k), 403(b) and governmental 457(b) plans and can potentially expand the availability of Roth features to plan participants. This article discusses why a plan sponsor would want to amend its plan to allow for the Roth feature and the steps needed to do so.
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Back to basics – S corporation vs. C corporation
February / March 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 466
Abstract: Entity choice is a strategic decision that affects bank customers’ legal liability, tax obligations and financial reporting. S corporations and C corporations are two popular choices for private business ownership. This article looks at some differences lenders should keep in mind when considering these corporations.
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Financial restatements – What do they really tell you?
February / March 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Lenders should be concerned about the accuracy of the accounting information in borrowers’ financial statements. But there may be “honest” reasons why borrowers need to correct their financial statements, such as when complex accounting principles are misinterpreted. This article examines some of those factors and shows how to minimize dependence on bad numbers.
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Get a grip on internal controls
February / March 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 918
Abstract: Understanding borrowers’ control systems is an important part of loan due diligence. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) lists five components of internal controls. This article discusses them, along with what to look for in management letters. Specifically, a sidebar points out that such letters must include “material weaknesses” and “significant deficiencies” in internal controls unearthed during audit procedures.
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Beware of these top tax traps – IRS strategic plan sheds light on potential audit risks
February / March 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 740
Abstract: Under the IRS’s five-year strategic plan, Tier I activities — credits or deductions involving a large number of taxpayers in many industries, a significant dollar amount or high visibility — are specific high-risk transactions that IRS auditors must evaluate if a borrower is audited for any reason. This article looks at some possible consequences of an IRS audit and, proactively, some IRS hot buttons that lenders should watch for on their borrowers’ financial statements and tax returns.
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How subsequent events affect your financial statements
February / March 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 514
Abstract: Financial statements provide a snapshot of a company’s financial condition on the balance sheet date. But in the real world, a company’s assets, liabilities and net worth are in a constant state of flux. What happens when, after financial statements are prepared, events occur that have a material impact on the numbers? Recently, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 165, now known as Accounting Standards Codification TM (ASC) Topic 855, Subsequent Events. It doesn’t make significant changes to the principles that apply to subsequent events, but underscores management’s responsibility for identifying and disclosing such events.
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Revenue gets the recognition it deserves
February / March 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Recently, the Financial Accounting Standards Board (FASB) finalized two new revenue recognition rules that affect companies. The rules, covered in two Accounting Standards Updates, are part of a broader effort by FASB and the International Accounting Standards Board to clarify principles for recognizing revenue and develop a joint revenue recognition standard. For many companies, the proposed framework won’t require major changes to their accounting practices, but in some industries the impact may be significant.
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Merger mysteries – Accounting for business combinations
February / March 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 775
Abstract: Merger and acquisition activity has slowed over the past two years, but may be on the verge of a comeback. This could be a good time for companies contemplating an M&A to review the applicable accounting standards. The Financial Accounting Standards Board (FASB) has issued a series of Staff Positions and Accounting Standards Updates to clarify earlier Statements regarding the measurement of fair value. Current rules regarding treatment of contingent considerations are also discussed, along with FASB’s new FSP FAS 141(R)-1, which addresses the recording of contingent assets and liabilities.
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D&O insurance – Is your company’s policy up to snuff?
February / March 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 817
Abstract: In the current economic environment, disgruntled shareholders, investors and other interested parties commonly file lawsuits or claims against a public company’s directors and officers — exposing their personal assets to significant risk. Even innocent parties can be overwhelmed by the cost of mounting a defense. Directors and officers (D&O) insurance can provide a vital safety net — if it offers appropriate coverage. This article contains a checklist of items to look for in a D&O policy, while a sidebar discusses the three types of coverage in a single policy.