Not-for-Profit Focus – April

Featured UK | Prager Metis | May 06, 2022

During 2021, Prager Metis Senior Advisor Lou Mezzina presented Enhancing NFP Financial Reporting: A Critique of Audited Financial Statements and Disclosures on four occasions at programs offered by CPA Societies in Greater Washington, D.C.; New York State, New Jersey and Oregon. In this issue of Not-for-Profit Focus we share some high level observations and recommendations that we hope will be valuable to preparers, auditors, audit committees, and others interested in the general purpose financial reporting of not-for-profit organizations. Read More.

2023-05-08T11:29:12-04:00

ニュースレター 2025年12月22日

移転価格は、大企業特有の問題と捉えられがちである。しかし実際には、多くの日系企業に関係する重要な会計税務の領域である。米国税務においては、IRC §482 が中心的な規定として位置づけられており、関連者間取引を独立企業間価格へ調整するための強制的な介入ルールとして機能している。

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Strategic Guide for Charitable Deduction Rule Changes in 2026

Starting January 1, 2026, the One Big Beautiful Bill Act (OBBBA) significantly alters the charitable deduction rules. These updates include new limits, floors, and caps on deductions, as well as an above-the-line benefit for taxpayers who take the standard deduction. Understanding these rules is essential for maximizing tax benefits and aligning charitable goals with financial planning.

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