Year End
Showing 337–352 of 465 results
-
Patient Protection and Affordable Care Act — What plan sponsors need to do to be ready for 2013
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 940
Abstract: The Patient Protection and Affordable Care Act (PPACA) and the resulting U.S. Supreme Court decision made headlines for most of 2012. PPACA requires important changes for plan sponsors in 2013. This article presents some of the highlights.
-
Back to Basics — Inventory method differences
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 488
Abstract: Inventory is one of a lender’s biggest sources of collateral. But there are significant differences in the ways borrowers report inventory. This article reviews the differences between two common inventory reporting methods: first-in, first-out (FIFO) and last-in, first-out (LIFO). Over time the choice becomes material, especially in an inflationary environment. If two customers use different inventory accounting methods, they might ultimately have the same bottom line but not both deserve the same credit line.
-
Equity recaps may be the answer for some customers
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: It may be impossible to extend a loan to every customer, but neither is it desirable to turn that client away without a solid suggestion for securing financing. Suggesting a private equity recapitalization is a possible solution. This article explains how an equity recap uses a private equity group (PEG) to provide financing, and what the group expects in return. The article offers a hypothetical example of the recap process.
-
What you should know about divorce
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: When divorcing spouses own a business, it can get ugly and expensive — and potentially put a loan at risk. Intracompany infidelity, customer attrition, employee turnover and shareholder buyouts are side effects that threaten financial performance. This article discusses some of the issues that can arise when one spouse controls the business, and how a buyout and a noncompete agreement may be necessary when both are in charge. But a sidebar looks at “collaborative divorce,” in which the couple decides to split up personally but maintain their professional relationships.
-
How much is too much cash? — Mounting reserves aren’t always healthy
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: According to a recent survey, more than a third of CFOs are stashing away more operating cash flow in their bank accounts than ever before. But this could be an inefficient use of capital that borrowers will regret down the road. This article discusses the cost of stockpiling too much cash and how formal financial forecasts can provide a method to building up cash reserves. It then looks at ways to reinvest a cash surplus.
-
Federal court strikes down SEC rule – What it means for the future of proxy access
Year End 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: In July 2011, a federal court struck down on procedural grounds the SEC’s controversial proxy access rule, which would have permitted shareholders to submit proposals to amend a corporation’s bylaws to establish proxy access procedures for shareholder nominees. Whether the SEC tries to re-adopt the rule or adopt a new one, it’s important that public companies be prepared for any eventuality.
-
4 approaches to enhanced auditors’ reports
Year End 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 511
Abstract: The Public Company Accounting Oversight Board (PCAOB) recently issued a concept release seeking feedback on potential enhancements to auditors’ reports on public companies’ financial statements. The Board undertook this project in response to investor demand for audit reports that provide greater transparency and relevance to investors and other financial statement users. This article discusses the four potential approaches for achieving this goal that are outlined in the release.
-
Rounding up recent accounting developments
Year End 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 318
Abstract: This article summarizes several recent accounting developments that affect public companies: the SEC’s discussion of whether — and when — to adopt International Financial Reporting Standards for U.S. companies; FASB and IASB proposals for joint standards on revenue recognition and lease accounting; and a FASB proposal to simplify goodwill impairment testing.
-
Executive compensation – Watch out for performance pay tax traps
Year End 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1178
Abstract: At year end, public companies need to evaluate performance-based compensation arrangements with top executives to ensure that these arrangements meet tax deductibility requirements. Otherwise, their tax bills could increase by hundreds of thousands — or even millions — of dollars. This article describes the steps necessary to avoid the $1 million cap normally associated with this deduction. A sidebar states the requirements for stock-based awards to qualify as performance pay.
-
News for Nonprofits – Encouraging unconventional gifts
Year End 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 383
Abstract: This issue’s “News for Nonprofits” offers unique ideas for giving that people can incorporate into their everyday lives and that may not cost a lot of money. It discusses the final set of IRS rules regarding Form 990 changes, and describes a gradually improving environment for charitable giving.
-
Will your executive director score with the community?
Year End 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 300
Abstract: Many organizations want a new executive director (ED) to be a jack- or jill-of-all-trades, including management genius and financial wizard. But it’s also important that the ED deliver the organization’s message to the community, because this will affect the ability to raise funds, form alliances, attract quality staff and volunteers, and earn the confidence of those the organization serves. This short article lists specific traits to seek.
-
Impressing your “suitors” with financial information
Year End 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: A nonprofit’s financial information has the potential to create a great first impression. A major funder likely will request the organization’s most recent audit or financial statements, along with a copy of the most recently filed Form 990. This information is then plugged into three ratios: a program spending ratio, a fundraising efficiency ratio and a management expense ratio. This article explains the distinctions and considers other financial factors, as well. A sidebar notes that potential funders are often just as interested in the impact a nonprofit makes in the community.
-
5 tips for dynamic strategic planning
Year End 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Change is a key reason why a not-for-profit needs to revisit and revise its strategic plan regularly. And the strategic planning process can be made as dynamic as change itself. But it takes focus and commitment. This article offers five tips to ignite the process, including hiring a strategic facilitator and doing the necessary prep work.
-
Ask the Advisor – Q. How long should my M&A deal take?
Year End 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: When it comes to M&A transactions, there’s no such thing as an ideal timeframe. Each deal is different and many factors come into play. But as this column explains, it’s never a good idea to drag a deal out. Participants should try to anticipate the kinds of issues that might cause out-of-the-ordinary delays.
-
Attract buyers with an “essentials” list
Year End 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Getting the attention of the right buyer isn’t easy. But one way sellers can kick-start their marketing effort is to conduct a self-assessment and identify their key strengths. This “essentials” list not only helps make the case to buyers, but it may also be useful during deal negotiations and help the two companies during integration. This article lists assets that should be considered “essential” and suggests which employees should participate in the assessment.
-
Distress symptoms – Why selling can cure your financially troubled company
Year End 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: Believe it or not, there’s a market for financially distressed companies, and with the right perspective and professional advice it’s possible for sellers of such businesses to get a fair price. This article explains how sellers should prepare for a sale and what qualities sellers are looking for.