All Articles
Showing 10097–10112 of 10245 results
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Could your practice use an air traffic controller? — Floor controller/managers can maximize exam room profitability
Spring 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: An empty exam room with a physician ready to see a patient can cost a practice between $45 and $125 a day in lost revenue. And that’s revenue that the practice may never recoup. This article discusses reasons to consider hiring a floor controller/manager, an employee who acts as sort of an “air traffic controller” to ensure exam rooms are cleaned and turned over in a timely manner.
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Fair value – New accounting standard poses financial statement challenges
Spring 2008
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Bankers will be busy measuring the fair value of instruments on their next financial statement as they realize the widespread impact of a new accounting standard. That is because financial statements for fiscal years beginning after Nov. 15, 2007, must comply with FASB’s Statement of Financial Accounting Standards No. 157, Fair Value Measurements (SFAS 157). If you haven’t started familiarizing yourself with the new rule, it’s time to do your homework on how it will affect you.
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Using your best judgment – Back up qualitative decisions per loss allowance policy
Spring 2008
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Bankers setting allowances for loan and lease losses are paying special attention to the documentation that supports the decisions they make. For the past year or so, financial institutions have been grappling with the new accounting requirements in the Interagency Policy Statement on the Allowance for Loan and Lease Losses (ALLL). Here’s what you need to know about the changes.
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Capture the red flags – New rules require a comprehensive identity theft prevention program
Spring 2008
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1401
Abstract: Costing consumers more than $1 billion a year, identity theft continues to head the list of consumer complaints heard by the Federal Trade Commission. And in the United States a crime of this nature happens every 79 seconds. A full-fledged response to the problem, the Identity Theft Red Flags and Address Discrepancies final rules, requires an identity theft prevention program to be in place by Nov. 1, 2008.
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RDC goes the distance – To compete, consider the punch of remote deposit capture
Spring 2008
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: To stand up in the ring against heavier competitors, community banks must take seriously a new technology that is body punching the industry’s deposit side. Even smaller businesses — perhaps enticed by ads from bigger banks — are now starting to request Remote Deposit Capture (RDC), the process that allows a business to post and clear checks electronically with its bank. With demand for this breakthrough technology likely to increase, it may be time to adjust your fight plan to include RDC.
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Accounting rule will affect some financial statements
Spring 2008
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: Auto dealerships generally have the rest of this year to figure out how a new accounting rule could affect their financial statements. It’s worth looking into, as the rule applies not only to tax-related decisions you may make in the future, but also to those you’ve made in the past. Read about the possible impact of Accounting for Uncertainty in Income Taxes (FIN 48) on your dealership.
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Your assets haven’t been valued by an independent appraiser
March / April 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 242
Abstract: The best way to substantiate asset values reported in gift and estate tax returns is with an independent valuation by a qualified appraiser. In numerous recent matters before the U.S. Tax Court and other federal courts, taxpayers won or lost their cases based on the qualifications, methods and testimony of their valuation experts. This short article explains the pitfalls of not having assets appraised by an independent valuator.
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Life insurance planning: Avoiding the 3-year rule
March / April 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 742
Abstract: Life insurance is a fundamental component of most estate plans. And with proper planning, the insurance proceeds can also be exempt from estate taxes. The key to keeping life insurance out of a person’s taxable estate is to make sure he or she doesn’t own the policy or possess any “incidents of ownership” in it, such as the right to change beneficiaries or borrow against its cash surrender value. This article details how to keep insurance proceeds out of an estate.
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Going offshore – Do your assets need an extra layer of protection?
March / April 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: Offshore financial planning may evoke images of international spies wiring funds into secret, numbered bank accounts, but the reality is far more mundane. Still, if a person’s wealth is substantial and his or her business exposes him or her to the risk of frivolous lawsuits, an offshore trust can provide an extra layer of protection. This article explores how offshore trusts can protect assets.
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Cash flow control – Design a CRT as a “spigot trust” to manage income stream
March / April 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1045
Abstract: A charitable remainder trust (CRT) is a flexible tool that can facilitate a variety of estate and financial planning strategies. If a person doesn’t need the income from a CRT right away, he or she can design it as a “spigot” trust, which allows the assets to grow tax-deferred until he or she is ready to turn on the income flow, such as at retirement. This article explains the ins and outs of spigot trusts.
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Taking a WACC at the cost of capital
March / April 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: The “cost of capital” can be an important component of an income-based valuation. And like many valuation terms, its precise meaning depends on the context. This brief article explains how appraisers use the weighted average cost of capital to derive a discount rate. It also discusses how appraisers determine a company’s appropriate capital structure — or relative percentages of debt and equity.
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Precise estimate needed for human capital value
March / April 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: Most business owners can attest to the substantial time and expense involved in attracting and retaining quality talent. Yet from a valuation perspective, owners and their attorneys often need a more precise estimate of the value of a company’s human capital. This article discusses the variety of methods and approaches appraisers may use to come up with a well-founded, reliable workforce value. (Updated 5/21/12)
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Rules of engagement – How CPA ethics rules affect your experts
March / April 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: Rule 101 of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct requires CPAs to be “independent in the performance of professional services.” AICPA Interpretation 101-3, Performance of Nonattest Services, describes several nonattest services that, if performed for an attest client, impair a CPA’s independence. A recent controversial revision to Interpretation 101-3 added expert witness services to the list of activities that impair a CPA’s independence. This article notes the importance of expert witness independence and the impact on litigation.
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I’ve got a secret! Calculating damages in trade secret cases
March / April 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1117
Abstract: Although trade secrets are classified as “intellectual property,” they’re conceptually and legally different from other types of intangible assets. Not for public consumption, they include a broad range of assets such as customer lists, formulas, designs, manufacturing processes and marketing plans. This article explains how experts calculate damages in trade secret cases and looks at some of the unique challenges inherent in evaluating this type of intellectual property.
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Involving the police held to be protected conduct
March / April 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 529
Abstract: An employer fired an employee who had called police during an employment dispute concerning sexual harassment. The employer argued that involving the police unnecessarily disrupted the workplace and so constituted a legitimate reason to fire him. But the Eleventh Circuit disagreed, finding that Title VII protected his conduct and that employees don’t waive their rights to police protection simply because police involvement may disrupt a workplace.
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Harassers needn’t know victim’s actual national origin
March / April 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: This article discusses why the Fifth Circuit decided that a Muslim car salesman from India could sustain his suit for national origin and religious harassment even though his alleged harassers had mistakenly called him “Arab” and “Taliban.” EEOC v. WC&M Enterprises, 496 F.3d 393 (5th Cir. 2007)