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CPAs Talk Tech Biz

A blog for the owners, founders, and executives of privately held technology companies.
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By Kay Filler
•
August 3, 2018

Clarity Added for Stock Award Modification Accounting

Accounting guidance for situations when stock awards (stock options, restricted stock units and other equity-based instruments) are modified after the original grant date has been in place for a long time – with the original literature that covers fair value calculations and determining how much and when compensation expense is recorded. What hasn’t been clear for a long time is when the rules for how to handle modifications need to be applied to changes in stock awards. (more…)

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Categories: Summer 2018, The Musings of our Authors
Tags: Kay Filler, Modification accounting, Stock awards, Stock Options,
August 2, 2018

The New Form 1040 - Navigating the Postcard

By Christine Collins Madrid, CPA, Tax Director

The IRS recently released a draft of the new Form 1040, which has had a dramatic makeover. The new form is a large postcard-size document (half the normal page size), which may be a nod to President Trump’s campaign promise to simplify the tax code to the point that an average American could fill out their form on a postcard. Forms 1040EZ and 1040A have been eliminated, so all taxpayers will be using this new Form 1040 beginning with the 2018 tax year. (more…)

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Categories: Family Wealth & Individual Tax Planning, Summer 2018
Tags: Christine Collins Madrid, Family Wealth, Form 1040, Taxpayers,
August 2, 2018

Tax Act Effect on Valuation

By Jeff Faust, CVA, Director of Valuation Services
ASL Business Valuation Services

With the signing of the Tax Cuts and Jobs Act (TCJA) in December 2017, valuation analysts have been tasked with incorporating the changes to the tax law into their analysis. Changes, such as the lowering of corporate tax rates and restrictions on interest deductibility, must be factored into valuation analysis to capture the effects of the TCJA on company value. When valuing a US company, valuation analysts must now consider the following: (more…)

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Categories: Summer 2018, Tax Reform, Valuation Services
Tags: Jeff Faust, Tax Act, TCJA, valuation,
July 31, 2018

Beware of New California Employee Protection Law

By Abe Livchitz, CPA, Senior Tax Manager
ASL Construction Group

In October, 2017, Gov. Brown signed Assembly Bill 1701 modifying the California Labor Code. The bill requires contractors to assume liability for any unpaid wages or fringe benefits owed to employees of their subcontractors. This provision applies to all nonpublic construction contracts entered into on or after January 1, 2018.  The new law requires diligent contractors to now monitor the payroll functions of their subcontractors and any subcontractors used by their subcontractors. (more…)

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Categories: Construction Corner, Summer 2018
Tags: Abe Livchitz, Assembly Bill 1701, California Labor Code, Contractors, subcontractors,

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  • Kay Filler
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