Insights & Resources

Weaver’s overview of the SEC’s 2025 examination priorities describe practices by investment advisers and others that may come under SEC review.

The SEC’s approval of cryptocurrencies for trading means that taxpayers need to know the specific tax consequences associated with them.

The IRS released final regulations requiring “custodial” digital asset brokers to report digital asset sales and exchanges with little time to prepare.

Weaver’s second quarterly Accounting and SEC Update of 2024 covered stock compensation and other standards updates, filer status assessments and recent SEC/ PCAOB enforcement actions.

To prepare for required reporting in 2025, the IRS released draft Form 1099-DA for Digital Asset Brokers to report digital proceeds to their customers and the IRS.

Discover how the Inflation Reduction Act of 2022 boosts tax deductions for energy efficient commercial buildings with major incentives reaching up to $5 per sq. ft.

The implementation of ASC 842 adds layers of complexity to the lease vs. buy decision for private companies in the construction industry.

FASB will require entities to use fair value accounting for crypto assets and provide additional information about their crypto holdings beginning in 2025.

Weaver’s construction accounting team offers suggestions to help avoid costly mistakes due to misguided accounting and financial practices.

According to the ruling, the fair value of staking rewards should be recognized as taxable income as of the date and time the taxpayer gains dominion and control.

The law, which takes effect Sept. 1, 2023, offers greater clarity for Bitcoin mining companies that use stranded and flared natural gas to power their operations.

The IRS released guidance for determining the beginning of construction of a qualified facility for purposes of the increased IRA credits or deduction.