- From transit-oriented developments (TODs) to adding amenities over square feet, Baker Tilly partner, Katherine Wiernicki, utilizes her industry experience to provide insight on noteworthy real estate development trends that are currently exemplified in Washington, D.C.
- Contractors will be required to perform an assessment of the customer’s ability and intent to pay the agreed upon consideration.
- Under existing U.S. GAAP, a contractor had the ability but not the requirement to combine contracts. Under ASC 606, contracts will be required to be combined when certain criteria are met.
- Contract modifications or change orders are extremely common in the construction industry. ASC 606 requires additional judgment and documentation when determining how to properly account for a contract modification.
- A large statewide wholesale energy and water utility provider identifies business process improvements through enterprise resource planning system needs assessment and procurement process.
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