Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic and regulatory uncertainty, it ...
The One Big Beautiful Bill Act (P.L. 119-21) was signed into law on July 4, 2025, and § 70204 of OBBBA added new IRC §§ 530A, 128, 6434, and 139J. IRC § 530A created Trump accounts, which are ...
IN BRIEF FASB's recent guidance on accounting joint ventures, ASU 2023-5, is intended to resolve diversity in practice and simplify the accounting for these entities.… ...