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2009


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Posts in 2009

Capturing Strategic Opportunities in a Reshaping Market

December 16, 2009
Carl Famiglietti

No doubt, American Businesses have seen one of the worst economic maelstroms in over 50 years.

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Preparing for Uptick in Deal Flow with FAS 141R in Mind

December 8, 2009
Bill Duratti

We’re taking a close look at FAS 141R as it relates to M&A, especially in light of the traditional year-end wrap-up of deal flow and our upcoming webcast on FAS 141R this week.

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Proposed Revamped Accounting Standard May be the Lease of Your Worries

December 1, 2009
Mike Piessens

The FASB and IASB have been involved in a joint project on leases, with the objective of creating a common standard on lease accounting to ensure that assets and liabilities from lease contracts are properly recognized in the balance sheet.

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Small Companies May Get SOX Audit Relief

November 23, 2009
Will Andronico

On the heels of a study that points out the imbalance in proportionate costs for small companies to comply with SOX, Accounting Today reports that The House Financial Services Committee voted that small and midsized public companies should be exempt from Sarbanes-Oxley audit requirements.

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Panel Yields Key Insight into Manufacturing Issues

November 18, 2009
Travis Drouin

I shared - and gained - valuable insight participating in a panel entitled “What keeps you up at night?  Solving strategic financing challenges for today’s lean manufacturers for the Greater Boston Manufacturing Partnership last week.

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The Big IRA Question: To Convert or Not to Convert?

November 16, 2009
James Guarino

There has been a lot of discussion about the potential benefits of converting from a traditional IRA to a Roth IRA, spurred on by new rules that go into effect in 2010.

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Do New Revenue Recognition Rules Smooth Out Life Science and Biotech Wrinkles?

October 30, 2009
Pam Sintros

Earlier this month we wrote about how the new revenue recognition rules are having an impact in the technology sector, but it doesn’t end there.

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Obama Backs Down on Multinational Tax Law - For Now

October 21, 2009
Craig Eaton

Excellent write-up in the Wall Street Journal on the saga surrounding the tax code for multinational companies.

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Revenue Recognition’s Real Life Impact

October 14, 2009
Michelle Kupka

We recently issued an alert about FASB’s new rules regarding “Revenue Arrangements with Multiple Deliverables” and “Applicability of AICPA Statement of Position 97-2 to Certain Arrangements That Contain Software Elements.”

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Small Companies Paying Big Price for SOX Audits

October 8, 2009
Travis Drouin

The anecdotal evidence was already there, but now the hard numbers are in from an SEC report that proves smaller companies are paying a disproportionately high cost to comply with Sarbanes Oxley.

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Financial Literacy Emphasized by CPAs

September 17, 2009
James Guarino

Back in April, we highlighted Financial Literacy Month with the belief that a better understanding of finance will help people navigate this uncertain climate.

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Changes on Horizon for Revenue Recognition on Multiple Element Arrangements

September 8, 2009
Mike Piessens

So you want to recognize revenue on your multiple element arrangement sooner?…Well, the FASB genie looks like it may actually grant that wish…but nothing comes for free…

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New Delivery Option for MFA’s Business Insights!

September 3, 2009
Matthew Boyle

MFA’s Business Insights blog is growing in popularity, and we want to make the most of the insight and information we can share with you.

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FASB Now Firm on FIN 48

August 18, 2009
Craig Eaton

After years of delay, the Financial Accounting Standards Board (FASB) has set a firm deadline for FIN 48 that calls for all entities to adopt the standard as of the fiscal year beginning after December 31, 2008.

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With Deadline for Massachusetts Privacy Law Looming, Security Lapses Continue

August 11, 2009
Matt Pettine

We’ve gone into detail in the past about the new Massachusetts Privacy Act that will take effect next year, and this Boston Business Journal story on data security breaches at Citigroup and Bank of America struck us as the deadline for compliance comes into sight.

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View From the Top, With Insight from AICPA President and CEO Barry Melancon

August 6, 2009
Matthew Boyle

During MFA’s annual Education Week this summer, we were lucky enough to get some time with Barry Melancon, President and CEO of the AICPA.

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IFRS Education is Still the First Step

July 16, 2009
Travis Drouin

Perhaps in response to slow adoption of International Financial Reporting Standards (IFRS) among private companies, a new “quick guide” has been issued that condenses the standards to 230 pages or less.

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Upcoming Webinar on FASB Codification

June 22, 2009
Mike Piessens

FASB is coming up on the launch of its “codification” effort, as it streamlines rules into more of a single-source organization.

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Deadline Looms for Massachusetts Privacy Law

June 16, 2009
Joyce Ripianzi

We’ve been keeping close track of the Massachusetts Privacy Law, with some recent comments specifically about the compliance work nonprofits will need to perform.

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M&A Deal Structures and the Value of NOLs

June 9, 2009
Craig Eaton

Interesting focus lately on a couple of areas that relate to M&A in this environment; companies are getting more creative about deals and thereby run the risk of triggering tax issues that weren’t as prevalent in the bull market days.

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New IASB Guidance on Fair Value

June 2, 2009
Travis Drouin

The International Accounting Standards Board made another attempt to bring order to the global uncertainty around fair value.

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Multinational Tax Rules to Bring Revenue Home

May 26, 2009
Rosanna DiFilippo

Interesting red flag thrown up by CFO magazine in its recent article on the new administration’s multinational tax plan.

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Laser Focus on Credit Risk for Lenders

May 12, 2009
Carl Famiglietti

In the wake of the highly publicized stress tests on U.S. banks, there is no shortage of commentary on concerns about credit and the environment in which banks and borrowers are operating today.

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FIN 48, A Challenge for Nonprofits

May 5, 2009
Joyce Ripianzi

Nonprofits should be ready to adjust this year to new guidelines around FIN 48, a regulation that calls for improved disclosure of uncertain tax positions.

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Thoughts on the Future of Multinational Tax Policy

April 22, 2009
Rosanna DiFilippo

An interesting look ahead, flagged for us by our peers at TaxProf Blog: Mihir A. Desai (Harvard Business School) has posted a new paper on evolving tax policy for companies operating overseas.

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May 15 Deadline for MA Life Science Tax Incentive Applications

April 7, 2009
Rosanna DiFilippo

A reminder that May is fast approaching, and with it comes the deadline for companies to apply to be considered for the Massachusetts Life Sciences Tax Incentive Program.

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April is Financial Literacy Month

April 2, 2009
James Guarino

April is National Financial Literacy Month, bringing into focus the major concern we have in this country around understanding finance.

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A Return to Basics: The Customer Focus

March 25, 2009
Travis Drouin

There’s nothing like a recession and economic crisis to get us all thinking about costs, efficiencies and productivity.

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FASB Staff Positions Focus on Fair Value

March 24, 2009
Will Andronico

As noted on the FEI blog, FASB is taking more steps towards addressing fair value.

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Form 990 for Nonprofits: It’s No Longer a Draft

March 17, 2009
Joyce Ripianzi

The IRS gave it’s official blessing to the new form 990 that is required filing for nonprofits.

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Proper Tax Planning Will Tap Opportunities for Many Taxpayers in 2009 and 2010

March 11, 2009
James Guarino

The recent passage of the Stimulus Package (American Recovery and Reinvestment Tax Act of 2009) creates a wealth of tax planning opportunities for 2009 and 2010.

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More Push-Back on IFRS

March 4, 2009
Travis Drouin

No surprise to see that the saga around IFRS (International Financial Reporting Standards) lives on.

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Massachusetts Delays Compliance to New Privacy Standards

February 24, 2009
Richard Pacheco

In November of last year we called attention to pending changes to the privacy law in Massachusetts that protects state residents’ personal information, and we’ve also just come out with a Perspectives article that details the steps to compliance.

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Aligning Stock Option Valuation with the Market

February 10, 2009
Bill Duratti

As we continue to adapt to the downturn, there are a number of factors around the valuation of companies that are coming into play and, in the end, motivating leaders to re-value options.

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SEC Says No SOX Delays for Small Companies, But Extends SOX Survey Deadline

January 29, 2009
Peet Rapp

Last week, new SEC head Mary Schapiro made it clear that small companies will have to comply with SOX.

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Fair Value Tug-of-War Continues

January 26, 2009
Will Andronico

The question of whether fair value is, well, “fair” could be sorted out sometime soon, although the priority placed on addressing the issue remains in question.

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Disaster Prevention During Winter in New England!

January 14, 2009
Peet Rapp

December’s ice storm caused major power outages in communities in the north central MA, southern NH and ME areas.

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New Year, New Tax Changes

January 8, 2009
Doug Sweazey

As we keep our feet under us making the transition to a new year, we also have to keep our eyes on changes to the tax code that will impact filers.

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XBRL GAAP Nonprofit Audit Audit Commitee GAAS Service Organization Control Report SOC SOC 1 SOC 2 SSAE 16 R&D Tax Credit investment investment environment Form 990 990-EZ 990-T Tax-Exempt Information Tax Roth IRA 401(k) Internal Controls widgets Nexus State Sales Tax Multi-state sales tax Goodwill Impairment SAS70 reporting ERISA Davis-Bacon Act Department of Labor SALT single sales factor SAS 70 SOC Reports IRS Real Estate eCommerce Sales Tax Dodd-Frank Act SEC Financial Reporting 1099 Health Care Reform Act Patient Protection and Affordable Care Act Small Business Jobs and Credit Act Exit Planning Due Diligence Pension Protection Act of 2006 Employee Stock Purchase Plan ESPP Form 3921 Form 3922 ISOs Section 6039 409A business advisory business faqs fair market value newly formed entities Employee Retirement Income Security Act Fiduciary Responsibilities ISAE 3402 AICPA Blue-Ribbon Panel FAF NASBA Bush-era tax cuts capital gains tax child tax credit gift tax tax rate FASB IASB Topic 840 Mary Shapiro proxy voting system public company Healthcare Reform Act HIRE Act IFRS private companies public companies clawback provisions revenue recognition FAS 157 Topic 820 M&A acquisitions Tax Credits Payroll Tax Estate Tax SOX 404(a) 404(b) internal controls CFOs economy Health Care Tax Credit audit fair share contribution Massachusetts Health Care Reform Estate Planning Loss Carrybacks arbitrage strategy FIN 48 uncertain tax positions nonprofit Haiti Relief Donations Qualified Disaster Relief fraud prevention Massachusetts Privacy Law 201 CMR WISP fair value valuation FAS 141R leases accounting standards ASC 840 manufacturing life sciences biotech Multinational Tax technology finance wealth management Fair Value reporting standards codification NOLs credit credit risk banks lenders due diligence loans nonprofits Tax Incentive Life Sciences American Recovery and Reinvestment Tax Act Economic Stimulus stock options Reporting Standards Valuation Economy Public Companies Fraud Prevention IPO Transfer Pricing Vaulation 141R Revenue Recognition eCommerce Sales Tax Stock Options