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In December 2007, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards 141 (Revised) to implement a number of major modifications and additional refinements in how to account for business combinations. Among them is a new treatment of a relatively rare transaction, the "bargain purchase" of a controlled entity.
February 25 -
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For investment property owners, the first and last concern in a Sec. 1031 exchange transaction should be safety. "Will my funds be secure?" is the most important question to ask a qualified intermediary before beginning a Sec. 1031 exchange.Recent events by a handful of disreputable qualified intermediaries have led to speculation on what is the true litmus test for security of funds in a 1031 exchange. In response, a few QIs and pundits have generated a rash of propaganda and half-truths.
February 25 -
EISENBERG GARNERS PFP DISTINGUISHED SERVICE AWARDThe American Institute of CPAs has named Michael Eisenberg, CPA/PFS, of Los Angeles, the recipient of the 2007 Personal Financial Planning Distinguished Service Award.
February 25 -
Backup and recovery are critical for anyone who is building a data-protection structure. From the earliest days of computing, setting aside a recoverable second copy of essential business data has made the difference between a business' survival and its painful death.
February 25 -
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While many view the terms leadership, management and administration as synonymous, significant differences exist among them.
February 25 -
In speaking with CPAs from across the country, I've diagnosed many cases of marketing paralysis, or inactivity. The symptoms include:
February 25