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Pease Bell Posts

What is a Section 83(b) Election & When is it Beneficial?


If an employee receives stock as part of their compensation, but the stock will not vest for several years, the

A Guide to Restaurant Accounting


If an employee receives stock as part of their compensation, but the stock will not vest for several years, the

Implementation of ASC 326 (Credit Losses) for Healthcare Entities


In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-13, "Measurement of Credit Losses

Mastering the Game of Information Security


What could the game of golf and information security possibly have in common? While they may seem like two completely

New York Follows FinCEN Enacting Beneficial Ownership Information Reporting



On December 22, 2023, New York’s governor signed Senate Bill 995B/Assembly Bill 3484A, enacting the New York LLC Transparency

How To Review A SOC 2 Report



In a previous article we stressed the importance of proper Vendor Risk Management. But how do you actually review

Employee Retention Credit Voluntary Disclosure Program


On December 21, 2023, the IRS announced a new program for taxpayers who want to pay back money they received

Ohio Pass-Through Entity Tax



Starting in 2022, many states came out with a Pass-Through Entity Tax. A pass-through entity tax is an entity-level

The State House Always Wins: Sports Gambling Treatment in Ohio


With the first year of legalized sports gambling in Ohio in the books, many Ohioans may face higher-than-expected tax bills

Business Combinations: The Acquisition Method Under U.S. GAAP



Businesses enter into acquisitions for a multitude of reasons. For example, a company may be looking to grow, expand

After the Hollywood Strike: Production Accounting Impact


2023 saw the longest strike for SAG-AFTRA (Screen Actors Guild - American Federation of Television and Radio Artists), beginning July

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