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Displaying 12 results for "Beth Reho". Start a new search

December 15, 2025 Beth Reho

How Inventory Cycle Counts Can Optimize Your Inventory Management Process

Discover whether year-end physical inventory counts or ongoing cycle counts best support accurate reporting and audit readiness for your business.

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November 11, 2024 Beth Reho

Why an RIA May Need an Audit for Private and Venture Capital Funds (and What to Consider)

As a registered investment adviser (RIA) managing a private fund, it’s crucial to navigate regulatory requirements effectively, including the question of whether or not you need a financial statement audit. While audits can be a valuable tool for transparency and accountability, they also represent...

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August 26, 2024 Jami Blake, Beth Reho

What’s Ahead for Private Company Financial Reporting

In the complex landscape of financial reporting, entities in the U.S. must navigate a unique set of standards and regulations. Our recent CPE seminar on financial reporting for private companies shed light on not only the governing bodies that create these unique reporting requirements, but also on...

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April 04, 2024 Beth Reho

Accounting for Profits Interests: FASB Offers Clarity

The “call” for simplification has been answered! We’re talking, of course, about an amendment to FASB’s Accounting Standard Update (ASU), Compensation–Stock Compensation (Topic 718). The amendment clarifies and illustrates when it is appropriate to account for profits interests under Topic 718. If...

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November 15, 2021 Beth Reho

How ASU No. 2021-08 Changes the Treatment of Deferred Revenue During an Acquisition

Your acquisition has deferred revenue, which you know how to treat. But guess what? The accounting rules have changed!  Earlier this year, we posted a blog about where deferred revenue “goes” during an acquisition, focusing on the complex process of writing down that revenue as of the date of the...

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March 23, 2021 Beth Reho

Where Did the Deferred Revenue Go in Your Acquisition?

Acquiring a business means going through the process of revaluing the acquired assets and liabilities at the acquisition date fair value. And if you acquired deferred revenue as part of the acquisition, that too must go through this revaluation process. But often that reevaluation results in a...

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December 15, 2020 Beth Reho

Impairment for Non-Financial Assets — Which Should You Test First?

Are you trying to determine whether your company has impairment concerns as a result of the pandemic or due to the economic environment in general? If so, did you know you might have to look at more than just the goodwill on your books, including looking at your non-financial assets — in the right...

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November 06, 2020 Beth Reho

Do You Fully Understand the Impact of Foreign Currency on Your Financial Statements?

If your company has a foreign subsidiary or affiliate, at some point you will be faced with foreign currency transaction and translation adjustments. Do you know what each one represents and which financial statement(s) they impact? Do you understand how foreign currency adjustments should be...

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July 01, 2020 Beth Reho

Is Your Third Party Administration for Your 401(k) Plan a Trustee or Custodian?

Is your third party administrator (TPA) for your 401(k) plan a trustee or custodian? Do you know the difference? Often these words are used interchangeably but they mean something very different, and you should know the difference to ensure they are being represented properly in your plan documents...

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June 18, 2020 Beth Reho

Early Adoption of Simplified Goodwill Impairment Rules Could Save Companies Time and Money

With the COVID-19 pandemic being felt around the world, the impact on operations continues to be uncertain. For some businesses, their reputation, along with their goodwill recorded on the company balance sheet, may be impacted as well. The Financial Accounting Standards Board (FASB) has issued...

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February 17, 2020 Beth Reho

4 Questions Employee Benefit Plan Fiduciaries Should Know the Answers to

Are you the fiduciary of your organization’s employee benefit plan? If so, do you fully understand what that means? More often than not, many don’t. But it’s important to know what is required of you as a fiduciary and of the company to avoid any potential pitfalls, and liabilities, in this very...

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September 25, 2019 Beth Reho

Accounting for Profits Interests in LLCs: A Call for Simplification

The use of profits interest, a relatively new form of equity compensation issued by limited liability companies (LLCs), has spiked. Now, private companies and their advisors are asking the Financial Accounting Standards Board (FASB) to simplify the complex rules that have evolved to account for...

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