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Revenue Recognition- Member Owned Private Organization

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606),

Blockchain Technology and Its Impact on Employee Benefit Plans

Blockchain technology appears to be the latest up and coming change affecting the way many industries will process transactions. What is blockchain technology?

Museums to Receive Clarity on Accounting for Collections

The Financial Accounting Standards Board (FASB) will soon release for public comment a proposal revising its guidance on accounting for historical collections.

Report Cards Are Out: American Infrastructure Gets D+

The American Society of Civil Engineers (ASCE) recently released their 2017 Infrastructure Report Card. Every four years, the ASCE grades the nation’s

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Pennsylvania Department of Environmental Protection Proposes 250% Permit Fee Increase for Unconventional Gas Wells

The Pennsylvania Department of Environmental Protection (DEP) has proposed a 250% permit fee increase for all unconventional gas wells. This would increase

Pennsylvania Public Utilities Commission Increases Impact Fees for 2017

For 2017, Pennsylvania’s Independent Fiscal Office (IFO) is projecting the impact fee to be approximately $219.4 million, the third highest in the

SEC Issues Guidance on Disclosure of Cybersecurity Risks and Incidents

The Securities and Exchange Commission (SEC) issued interpretive Release No. 33-10459 Commission Statement and Guidance on Public Company Cybersecurity

Revenue Recognition Considerations for Engineering Firms

In August 2017, the FASB issued guidance for engineering firms in connection with the implementation of ASU 2014-09 and the five-step model. Step One requires

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Revenue Recognition Considerations for Software Companies

In August 2017, the FASB issued guidance for software companies in connection with the implementation of ASU 2014-09 and the five-step model. Step One

Pennsylvania Nonprofit Alert: State Raises Audit Requirement Threshold

On December 22, 2017, Governor Tom Wolf signed two legislative measures that amend the Pennsylvania Solicitation of Funds for Charitable Purposes Act.

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