Thought Leadership

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What is "Materiality"?

Materiality is a concept used to determine what's important enough to be included in, or omitted from a financial statement. In late October, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) voted to finalize a revised definition of materiality in…

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"Made in the USA" Can Boost Your Business

It’s not just a point of pride, it’s a hot marketing trend! “Made in the USA,” can help you differentiate your manufacturing products from the sea of foreign goods in the marketplace. It’s an even bigger win for manufacturers if they can obtain American goods faster and at lower costs than…

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Uncovering Elder Investor Exploitation

The Securities and Exchange Commission (SEC) has the mission “to educate and empower investors so they can plan for a financially secure future.” The SEC held a roundtable in October to help raise awareness about the exploitation of a specific investor group — the elderly. Unlike younger people,…

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Measuring Equity-Based Awards' Fair Value

Stock options and other forms of equity-based compensation are often awarded by cash-strapped start-ups and high growth firms to attract and retain skilled employees. These rewards can also provide incentives to boost performance and add value. However, there’s a downside: accounting for these…

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Is Investing in Secondaries Right for You? Part 2

For years, secondary funds were the poor, forgotten cousin of alternative investment funds. The secondaries market had limited activity, mainly from limited partners (LP) trying to exit their investments in old closed-end funds.

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SEC Extension Allows Companies to "Test the Water"

Has your company ever considered issuing public stock? The Securities and Exchange Commission (SEC) recently adopted a rule that would extend the Jumpstart Our Business Startups (JOBS) Act’s “test-the-waters” provision to all companies, encouraging more of them to consider public offerings.

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Is Investing in Secondaries Right for You?

For years, secondary funds were the poor, forgotten cousin of alternative investment funds. The secondaries market had limited activity, mainly from limited partners (LP) trying to exit their investments in old closed-end funds. Transactions in the secondary market were typically at deep discounts.

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