Thought Leadership

Office Supplies on Graph Paper in Binder on Wooden Table

What Do Shareholders Say on Pay?

In spite of a 2011 federal rule that allows public-company shareholders to weigh in on CEO compensation, a recent study found that executive pay at large public companies has continued to increase. The 2018 Equilar CEO Pay Trends report nevertheless found that companies tended to lower CEO pay…

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Billfold in Demin Pocket

More Than Hours and Rates — Internal Controls over Payroll

When most administrators think about controls over payroll, they are primarily worried about fraud — that is, paying for time someone didn’t actually work. However, that’s not the only risk: ensuring faculty and staff are paid accurately is just as important. And as important as preventing mistakes…

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Handcuffs on File Folder

Are Your Employees Flying the Red Flags of Fraud?

Forensic accountants are best qualified to unearth the “hows and whys” of occupational fraud. But it’s up to employers to know when it’s time to call for professional help in the first place. The signs of fraud can be easy to miss, but they’re usually there.

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Stack of Papers and Files

Simplifying the Accounting Rules for Convertible Debt and Equity

Distinguishing between liabilities and equity on a company’s balance sheet may seem straightforward. But difficulties arise when it comes to the terms of complex securities and financial contracts like redeemable equity instruments, equity-linked or indexed instruments, and convertible instruments.

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Server Room

Improve Your Data Center Management with DCIM

In October 2018, Brittany George of Weaver participated in an AFCOM Leaders Lab focused on improving data center management. The group examined technical, environmental and human factors that can disrupt data center operations and considered solutions to those problems.

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Wadded Up Income Tax Form

Update: Income Tax Disclosure Project

On March 25, the FASB issued a revised proposal that would require businesses to provide more detailed income tax information. This project had been temporarily put on hold due to the sweeping tax law changes under the Tax Cuts and Jobs Act (TCJA).

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Magnifying Glass and Financial Report

Reporting for Business Segments Still in Discussion

Last year, the Financial Accounting Standards Board (FASB) opened the question of how to improve the information public companies report about their business segments. Then in February, the FASB announced that it plans to reach out to more investors to ask what data they’d like to see disclosed. It…

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Numbers on Chalkboard

Proposed Overtime Exemption Rule Published

Since the courts halted implementation of an Obama-era rule that would have dramatically increased the number of employees who must be paid overtime, employers have waited anxiously for a revised rule. The U.S. Department of Labor (DOL) has now released its proposal to update the overtime…

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