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Accounting for Income Taxes (ASC 740): Some Momentum toward Simplification
The designated body for establishing the accounting for income taxes (ASC 740) standards, the Financial Accounting Standards Board (FASB), is charged with establishing rules intended to give investors and other users of financial reports useful information for decision-making. ... read more
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Avoiding Hazards in Transferring Carried Interests
Gifts and sales of carried interests have gained popularity as a method for intergenerational wealth transfer due to the low valuations supportable in the early stages of an investment fund. It is important to be aware of certain hazards and best practices related to transfers of these interests.... read more
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A Post-Quantitative Easing World
In December 2008, the Federal Reserve cut its target interest rate to historic lows in an effort to help revive the U.S. economy, which had struggled due to the global financial crisis. ... read more
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CONTRIBUTORS |
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- Jared Banner
- Christian Martin
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