January 2017

FASB Clarifies the Definition of a Business
FASB Clarifies the Definition of a Business

The FASB recently issued ASU 2017-01 to clarify the definition of a business, which is…

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FASB Issues Technical Corrections and Improvements to New Revenue Standard
FASB Issues Technical Corrections and Improvements to New Revenue Standard

The FASB recently issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from…

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SEC Issues No-Action Letter for Broker-Dealers Under New Lease Accounting Standards
SEC Issues No-Action Letter for Broker-Dealers Under New Lease Accounting Standards

In November, the SEC’s Division of Trading and Markets issued a no-action letter providing relief…

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MFA Announces Newly Promoted Members
MFA Announces Newly Promoted Members

“The advancement of our colleagues is a great testament to the passion and drive of…

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Audit Committees: Increase Your Focus on Internal Controls
Audit Committees: Increase Your Focus on Internal Controls

During the December 2016 AICPA Conference on Current SEC and PCAOB Developments, multiple regulators emphasized…

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Should You Auto Enroll Employees in Your 401k Plan
Should You Auto-Enroll Employees in Your 401(k) Plan?

According to the Plan Sponsor Council of America (PSCA), more than half of all 401(k)…

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Growth Value or Both
Growth, Value, or Both

The terms growth and value are often used to describe two different investment strategies, yet…

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