Articles & Publications

When was the last time you closely examined your retirement plan’s internal controls? If the answer is “not sure” or “a while ago,” then there is no time like the present to conduct a thorough assessment on your internal. Read More >>

Notwithstanding purely theoretical arguments that investors should be indifferent to capital structure, in practice the relative combination of debt and equity capital utilized in calculating the weighted average cost of capital (WACC) can have a material impact on a. Read More >>

We are pleased to announce the addition of Kristian R. Barr, CPA, MSA, to our Assurance and Advisory group. Kristian brings a seasoned background with more than 15 years of experience working within a $100M global manufacturing environment and. Read More >>

John E. Jenkins, CPA, was named the newest partner at Bober Markey Fedorovich (BMF), a top 20 Northeast Ohio CPA and advisory firm, effective January 1, 2019. The Cuyahoga Falls resident joined BMF’s tax practice in 2013 as a. Read More >>

There aren’t many instances when the businesses face a game changer, but that what every company will experience in its day-to-day accounting practices with the Revenue Recognition Standards. To help make sense of the change, we hosted an educational seminar. Read More >>

as seen in Crain’s Cleveland Business, Jan. 21, 2019 In a business acquisition, the buyer should receive sufficient net working capital (“NWC”) to operate the business in its ordinary course. The assessment and negotiation of NWC is important; however,. Read More >>

As we noted in our March Tax Reform Series #5 Advisor, the TCJA amendment caused significant confusion regarding the deductibility of meals that occurred before, after or during the entertainment. IRS Notice 2018-76 was issued to provide transitional guidance. Read More >>

This year was big. The barrage of tax changes and updates were so far-reaching, that every individual and business has been touched by it in some way. With the Tax Cuts and Jobs Act (TCJA) changing the playing field. Read More >>

The finale of our series. At the beginning of this series, we mentioned that revenue is the single largest line item in most companies’ financial statements, and yet when you look at footnote disclosures, you will see that in. Read More >>

Preparing a year-end checklist for your qualified retirement plan is a good way to help ensure your plan remains compliant with ERISA regulations throughout the year. A checklist can also serve as a valuable reminder of upcoming deadlines for. Read More >>