Articles & Publications

In January 2017, the Financial Accounting Standards Board (FASB) issued additional revised guidance for goodwill impairment testing that’s intended to make the process easier and less costly. The latest amendments, found in Accounting Standards Update (ASU) No. 2017-04, Intangibles. Read More >>

The concept of an endowment is well known to anyone in the nonprofit world, which is restricted funds that create indefinite investment income for a specific purpose. There are two principal categories of donor established endowment funds as follows:. Read More >>

With the construction economy recovering, the need for experienced project managers and supervisors is increasing. Unfortunately, the last downturn drove many experienced professionals out of the industry, so qualified senior project management resources are in limited supply. How can. Read More >>

CRAIN’S CLEVELAND BUSINESS – Best Practices in M&A Issued the week of January 16, 2017 By Mark B. Bober Most studies suggest that 70% to 90% of acquisitions fail to generate the investment returns targeted by the acquirer. M&A. Read More >>

Company valuations today are at the highest levels we’ve seen in years. So if you’re a business owner thinking about a liquidity event, now would be a good time, right? Not so fast. Even though the value of their. Read More >>

The funny thing about customers is that they can keep you in business — but they can also put you out of it. The latter circumstance often arises when a company overly relies on a few customers that abuse. Read More >>

A company’s financial statements typically comprise its balance sheet, income statement, and statement of cash flows. Each of these reports can reveal much about the financial position, health and performance of your business. By carefully analyzing these statements, you. Read More >>

  As the end of the year approaches, it is a good time to think of planning moves that will help lower your tax bill for this year and possibly the next. Factors that compound the planning challenge this. Read More >>

Everything may be going according to plan in an M&A negotiation until something suddenly puts the entire deal in doubt. Perhaps the buyer gets cold feet after conducting a round of due diligence or the seller feels insulted by. Read More >>

Smart Business Issued the week of October 12, 2016 By Eric D. German It’s ironic, but one of the questions many business owners struggle to answer is, “how much DOES it cost us to produce that?” So basic, but. Read More >>