On-Demand Recordings

Tax Reform for Individual Taxpayers, Trusts and Estates

The Tax Cuts and Jobs Act (“TCJA”) makes significant changes to the way individuals are taxed. Individual taxpayers will experience new rates, changes to deductions and credits, repealed exemptions, loss disallowance, expense limitations and more complicated reporting for pass-through income.

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Tax Reform for Not-for-Profit Organizations

The Tax Cuts and Jobs Act (“TCJA”) creates new compliance requirements, additional taxes, and potential stress to the operations of not-for-profit organizations. Amanda Adams, National Leader for Cherry Bekaert’s Not-for-Profit Tax team, and Rachel Gibbons, Manager on the same team, will highlight the new rules and discuss ways for organizations to prepare and adapt to them. Together, they will discuss the various changes affecting not-for-profit organizations, including updates to unrelated business taxable income calculations and issues affecting the deductibility of charitable contributions.

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Revenue Recognition for Tech Companies

All industries will be impacted in some way by ASC 606. However, some industries will be impacted more significantly than others. Technology and life science industries are expected to be one of the most impacted. We will discuss ASC 606’s impact on healthcare, pharmaceuticals, biotechnology, software, and software as a service (SaaS). Along the way, we will touch on the collectability threshold, licensing of intellectual property, distinguishing between functional IP and symbolic IP and what that means for revenue recognition, the elimination of vendor-specific-objective-evidence (VSOE), and the introduction of variable consideration.

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Tax Reform – International Tax

The Tax Cuts and Jobs Act (“TCJA”) brings sweeping changes to the taxation of both inbound and outbound business transactions. The ground rules of international tax for the last 30+ years have been radically altered. Brian Dill, National Leader for Cherry Bekaert’s International Tax practice, will go over the new regime, the transitions between the old rules and the new rules, which activities benefit from the new law and which activities have been targeted.

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Topic 606: How Revenue Recognition will Impact Government Contractors

As you have all heard, the revenue recognition guidance is changing and the implementation of this guidance is quickly approaching. This course is designed to help ensure that you better understand the new guidance so that your company is adequately prepared and develops the appropriate revenue recognition policies to properly implement the new standard. We will go through examples specific to revenue recognition on government contracts.

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Overview of the Partnership Audit Rules

In 2015, significant changes were introduced into law that direct the IRS to audit partnership returns differently. The goal is efficient and effective application of tax law; the impact to partnerships and partners is complicated and perhaps costly. The new audit regime begins in 2018. This course is an overview of the new law and current regulations for those that need an introduction and those that need a refresher.

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An Executive Overview of ASUs Issued in 2017

The FASB was not as prolific in 2017 as they have in the past. However, there are quite a few ASUs that were issued in 2017 that we should be aware of in order to implement them effectively and efficiently. This course will review each ASU issued in 2017 at a high level so that you can identify which ASUs will have an impact on your entity.

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