Online dating pros vs cons of leasing who is dating jonathan rhys meyers
Marijuana businesses) and accounting methods *IRS representation issues* Gaining an understanding of the entity and its environment * The inter-relationship of the five foundational components of the COSO Internal Control - Integrated Framework * Various methods for documenting and evaluating the design and implementation of internal control over financial reporting * Critical elements of entity-level and transactional-level controls * Case studies related to identifying deficiencies in internal control documentation* Explain typical audit risks and special considerations related to cash and cash equivalents * Describe designing a detailed audit plan, linking assessed risk to planned procedures * Perform typical audit procedures associated with auditing cash and cash equivalents * Discuss how to obtain evidence through inquiry of the client* Typical risks of material misstatement * Practice tailoring the detailed audit plan * Converting accounts receivable to cash * External confirmation audit considerations, including evaluating responses for propriety * Evaluating the valuation of accounts receivable*2016 Legislative update *Affordable Care Act update *Individual taxpayer update including gross income, itemized deductions, passive losses, capital assets and estate and gift taxation *Business tax update including partnerships *S-Corporations, new industries (e.g.
Marijuana businesses) and accounting methods *IRS representation issues* Form 709: gift tax reporting; the effect of the lifetime exclusion * Present interest versus future interest * The annual exclusion, what qualifies and how is it calculated * When are consenting spouses not required to file Form 709 * What gifts are excluded from gift tax reporting * Adequate disclosure requirements and the statute of limitations * Proper gift tax reporting of front-end loaded 529 qualified tuition plans * The inclusion of up-to-date revised forms and references * Calculation of unified credit and prior years credit re-calculation * Calculation of additional credit for decedent spouses unused exemption (DSUE)*Materials and supplies *What is a Unit of Property?
*A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships *Choice of entity issues: is the C corporation a viable choice?
*Basis issues: at-risk, passive activities for partnerships and LLCs *Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
*Rotable, temporary, and standby emergency spare parts *Dispositions of property and their tax consequences *Demolition of a structure *Mandatory and elective partial dispositions *De Minimis Safe Harbor *Safe Harbor for small taxpayers *Routine maintenance safe harbor *Improvement Tests: Betterments, Restorations, and Adaptations to a new and different use*Understanding why a Section 338(h)(10) election exists *Identifying a "qualified stock purchase" *Identifying qualifying purchasers *Identifying qualifying targets *Understanding the tax consequences to seller, seller's shareholders, and buyer *Learning when and how to true-up a seller *Dealing with the installment sale rules *Understanding step-transaction implications *Understanding election mechanics *Identifying opportunities for Section 336(e) elections*What's new with regard to tax law changes - new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments - how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments - what general tax practitioners need to know about new court rulings* Overall landscape of the construction industry * GAAP and recent changes affecting the construction industry * The recently issued Revenue Recognition Standard and its impact on the construction industry * Unique audit and review issues with construction contractors * The unique relationship between the contractor and the surety * Tax compliance issues facing construction contractors * Going concern disclosures and their importance to the construction industry * The new lease FASB ASU and its impact on the construction industry*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recent SEC activity *Recently issued SASs, AICPA and PCAOB activity *SSARS No.
)* Compare and contrast the basis and requirements of preparing financial statements, compilation, review and audit * Critical elements of compilation, review and audit reports * Impact of special purpose accounting frameworks and other special issues * Exercise on designing inquiries and analytics in a review * Describing various common audit procedures * Case study differentiating the scope of various non-attest and attest services*Reduction in individual and corporate tax rates *Taxation of pass-through entities *Deduction of home mortgage interest *State and local tax deductions *New alimony rules *Repeal of the Obamacare individual mandate *Standard deduction and itemized deductions *Child tax credit *Use of §529 accounts *Survival of personal AMT and repeal of corporate AMT *Estate and gift tax *New limitations on business losses *New depreciation rules and §179 expensing *Business interest *Modification of NOL rules *New credit for employer-paid family and medical leave *Repatriation of foreign funds*This program identifies strategic implementations regarding the relationship between intention, purpose and closure to the workday and their effect on transforming a workplace environment *Positive continuous improvement is increased when implementation of employee engagement techniques are in direct alignment with the organizations core values, mission and/or vision statement *This session is content rich, interactive and fun *Attendees will learn the strategies to assist them in creating an organization people want to work at and customers want to do business with*This program identifies strategic implementations regarding the relationship between intention, purpose and closure to the workday and their effect on transforming a workplace environment *Positive continuous improvement is increased when implementation of employee engagement techniques are in direct alignment with the organizations core values, mission and/or vision statement *This session is content rich, interactive and fun *Attendees will learn the strategies to assist them in creating an organization people want to work at and customers want to do business with*Critical aspects of performing single audits under the OMB's Uniform Guidance for Federal Awards *Developing issues and challenges involving the Yellow Book *Key AICPA developments affecting audits of governmental entities and a special look at identifying, evaluating, and communicating deficiencies in internal control *Recent GASB activities directed towards state and local governments with an emphasis on the new OPEB standards (i.e., GASB Nos.
Supervisors: Submit Performance Evaluations to HR by March 31.
Read more about the performance evaluation process.
Our Word of the Year choice serves as a symbol of each year’s most meaningful events and lookup trends.
It is an opportunity for us to reflect on the language and ideas that represented each year.