- Baker Tilly specialists discuss the recent changes pertaining to the Affordable Care Act Section 4980H-Pay or Play requirements and outline steps to evaluate healthcare coverage for your employees.
- A well-designed financial policy plays an important role in the overall financial strength of an organization.
- Learn about key implementation considerations for the new pension reporting standards for the Minnesota Public Employees’ Retirement Association (PERA), Teachers’ Retirement Association (TRA), and/or Minnesota State Retirement System (MSRS) General Plan.
- The Financial Accounting Standards Board (FASB) released revised guidance for financial reporting on discontinued operations in April 2014. The new rules directly respond to concerns that too many disposals of assets, including small groups of assets that are recurring in nature, qualify for discontinued operations, and that the guidance for applying the current definition of a discontinued operation is complicated to interpret and apply.
- As part of continuing efforts to ease the burden on private companies that prepare their financial statements in accordance with Generally Accepted Accounting Principles (GAAP), the Financial Accounting Standards Board (FASB) has established another alternative to GAAP reporting requirements. The alternative, described in Accounting Standards Update (ASU) 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements, may provide relief for private companies that lease property from a business entity owned by an owner of the private company.
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