Who Must File Schedules K-2 and K-3?

New partnership and S corporation taxpayer forms create havoc and confusion In 2021, the Internal Revenue Service (IRS) issued new schedules K-2 and K-3 for 2021 partnership and S corporation…

IRS QR Codes Help Taxpayers Resolve Tax Matters

…for the first time, the Internal Revenue Service (IRS) is adding QR technology to notices sent to millions of taxpayers. Notices CP14 and CP14 IA, which inform taxpayers that they…

Doug K. Nickerson

…the company and various joint ventures and development entities. Doug’s recent experience includes manufacturing, distribution and biotechnology companies with unique revenue cycles and recognition methods. He has numerous clients that…

Appropriate Discount Rates for Leases Under ASC 842

…lease and revenue recognition standards for certain entities.   What Discount Rate is Appropriate When Calculating the Initial Value of a Lease? Issued in February 2016, Accounting Standards Update (ASU)…

Lease Modifications Under ASC 842

…which granted a one-year delay on the required implementation dates of the new lease and revenue recognition standards for certain entities. How to Account for Subsequent Measurement of Lease Payments…

Michael Dunn

…controls, and addressing complex GAAP technical issues. He provides guidance on the application of GAAP, particularly in inventory costing for manufacturing operations, revenue recognition, and financial reporting. Michael has a…

Tax Reform’s Changes to Building Improvements

…You Aware of the Historic Rehabilitation Tax Credit? High Level Look at Disclosures Required for Revenue Recognition “How Tax Reform May Impact the Construction Industry and How to Plan for…


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