International Accounting Standard 28: Applying the Equity Method
Learn how the IAS 28 equity method applies to associates and joint ventures, from recognition and ongoing measurement through impairment and disclosures.
IRS Form 5695: Residential Clean Energy and Home Improvement Credits
Learn how IRS Form 5695 works for homeowners claiming federal residential energy credits, from qualifying projects through filing on your return.
Are Payments to Medicare Tax Deductible? Premiums vs. Payroll Tax
Learn how Medicare payments are treated at tax time, from the split between payroll tax and premiums to itemizing rules and self-employed deduction options.
Who Is the Payer on a 1099? Duties, Deadlines, and Penalties
Learn who the payer is on a 1099, from the responsibilities that come with issuing the form to the penalties for errors and what recipients can do about them.
Are Colleges 501(c)(3) Organizations? Donor and Tax Rules
Learn how colleges fit into the 501(c)(3) framework, from the types of schools that qualify to what donors can deduct and rules exempt institutions follow.
Audit Assertions for Expenses: Occurrence, Cutoff, and Classification
Learn how audit assertions for expenses work, from testing whether transactions occurred and are complete through period cutoff, classification, and disclosure.
Construction Audits: Clauses, Findings, and Overcharge Costs
Learn how a construction audit works, from the clauses that authorize it through the auditor's review of costs and change orders to typical findings and overcharges.
CbCR Reporting Requirements: Thresholds, Deadlines, and Penalties
Learn how CbCR reporting requirements apply to multinational groups, from thresholds and report content to deadlines, penalties, and related regimes.
Section 179A Deduction: Limits, Repeal, and Replacements
Learn how the Section 179A deduction worked for clean-fuel vehicles and refueling property, from its original scope through its repeal and replacement credits.
IRS Easement Income: Basis, Deferral, and Donation Deductions
Learn how easement income tax treatment works, from permanent and temporary payments to gain deferral and conservation easement donation deductions.