Category Archives: Accounting

Is it Equity, Debt, or Some of Each?

debt

Investor financing for today’s tech companies is complex, different terms in convertible debt, warrants, and preferred stock can result in surprising and difficult accounting treatments. At a recent Public Company Accounting Oversight Board (PCAOB) workshop, both SEC and PCAOB representatives emphasized the risk of financial statement misstatements due to complexities in equity vs. liability determination […]

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Start-up Companies Can Now Benefit from the R&D Tax Credit

Did you know that if you’re a start-up company with annual gross receipts less than $5 million you can reduce your 2017 labor costs by up to 6.2%? The Federal R&D tax credit is a dollar-for-dollar reduction of federal income tax liability for qualified expenditures incident to the development or improvement of a product, process, […]

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FASB Releases Lease Accounting Standard

Under the new guidance, a lessee will be required to recognize assets and liabilities for leases with lease terms of more than 12 months. Consistent with current Generally Accepted Accounting Principles (GAAP), the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification […]

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New Revenue Recognition Standard Deferred by FASB

Announced July 9th 2015, the Financial Accounting Standards Board approved a one-year deferral of the effective date of Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers.  As a result, public entities, certain nonprofit entities, and certain employee benefit plans will apply the new revenue standard to annual reporting periods beginning after December 15, […]

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