On January 23, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2018-12 (the “Revenue Procedure”) detailing a safe harbor that will permit taxpayers to utilize average-price methods ...

Accounting firm mergers and acquisitions (“M&A”) are blossoming due to strong recurring revenue models, a great record of organic growth over three decades, light asset investment requirements, and ...

The acquisition method records company buyouts, merging assets and liabilities. It includes all costs incurred, integrating them into financial statements. Investors analyze these reports to assess ...

In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...