Category: Insights

Recent FASB Developments - Fourth Quarter 2016
Recent FASB Developments – Fourth Quarter 2016

This article provides a comprehensive overview of important, recent developments that have changed the financial…

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Recent International Accounting Developments - Fourth Quarter 2016
Recent International Accounting Developments – Fourth Quarter 2016

This article summarizes recent international accounting updates from the International Accounting Standards Board (IASB) that…

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FASB Clarifies Consolidation Guidance for Not-for-Profit Entities
FASB Clarifies Consolidation Guidance for Nonprofit Entities

The FASB recently issued ASU 2017-02[1] to clarify when a not-for-profit entity (NFP) that is…

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A Case for Reviewing Cyber Coverage at the Onset of M&A Activity
A Case for Reviewing Cyber Coverage at the Onset of M&A Activity

Merger and acquisition (M&A) activity has continued to make headlines over the past year. Corporate…

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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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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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MFA Capital Advisors and MFA Securities Announce the Sale of Diamond Transportation
MFA Capital Advisors and MFA Securities Announce the Sale of Diamond Transportation

Our affiliates, MFA Capital Advisors and MFA Securities, are pleased to announce that Diamond Transportation Services,…

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