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Materiality and Disclosures: FASB Decides to Maintain the Status Quo

On March 21, the Financial Accounting Standards Board (FASB) abandoned plans to 1) amend the definition of “materiality” and 2) give businesses more discretion when determining what to

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The TCJA Changes Some Rules for Deducting Pass-Through Business Losses

It’s not uncommon for businesses to sometimes generate tax losses. But the losses that can be deducted are limited by tax law in some situations.

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