Hot Topics Article Archives - Page 65

Risk Management Costs Dove 5% in 2016

Published May 30, 2017

With the insurance industry glutted with capital, corporations were among those benefiting from the oversupply by paying lower prices for property-casualty coverage in 2016, according to the Risk and Insurance Management Society’s annual benchmark study.  The main drivers of a 5% overall decline in risk-related expenses were a 12% drop in the cost of covering property exposures; of 6% for workers’ compensation; and of ...

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New Revenue Recognition Standard Closing in on Manufacturers and Distributors

Published May 30, 2017

When it comes to revenue recognition, accounting principles generally accepted in the United States (GAAP) have been industry-specific and rules-based. For most manufacturing and distribution companies, the rules have been fairly simple. But as commerce becomes more global and countries use different standards of their own, revenue recognition has become increasingly disjointed.  To remedy this, U.S. and international accounting ...

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Overtime and Stress Are Common During Month-end Close Processes

Published May 30, 2017

Overtime and Stress Are Common During Month-end Close Processes Automation has helped improve the efficiency and accuracy of the month-end close, but finance departments still feel pressure to close the books faster. Two recent surveys by software providers underscore several key issues facing finance professionals 12 times a year:  87% said they worked overtime during the financial close process, according to a survey by Adra.

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Revenue Recognition Disclosure Requirements: A Challenge That Can't Wait

Published April 20, 2017

FASB's revenue recognition standard includes complex disclosure requirements that will take effect sooner than companies think. As companies scramble to implement the FASB's revenue recognition standard, many are primarily focusing on the revenue and measurement requirements, which have the highest profile. Meanwhile, many companies are largely ignoring the new disclosure requirements, treating them as a minor detail that can be quickly and ...

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IRS Enforcement Activities Dropped in 2016

Published April 20, 2017

The IRS reported several large drops in its enforcement activities in fiscal year 2016, including a 16% drop in audits, a 40% drop in levies, and a 9% drop in liens compared to the prior year. These figures were revealed in the IRS's 2016 Data Book, which reports on the agency's activities for the fiscal year beginning Oct. 1, 2015, and ending Sept. 30, 2016. According to the Data Book, the IRS audited just over 1 million individual tax returns ...

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