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A discussion of hedge fund accounting and the considerations necessary related to three critical pronouncements: ASU 2018–13. Fair Value Measurement (Topic 820), ASU 2016-18. Statement of Cash Flows (Topic 230) and Valuation of Portfolio Company Inv…

The author examines the compliance and reporting implications for private equity funds looking to attract and raise capital form investors – including the differences between investment companies and operating companies.

An overview of the trends and developments noted and recognized for alternative investments including investors demands on hedge funds, concentrated portfolios, hedge funds offer more diverse structures and fees.

A conversation with Ray O’Neill, the CEO at Fincovi, regarding the Ireland’s 2018 action plan outlining initiatives for the further development for the nation’s international financial services sector – most notably, their efforts related to renewabl…

A discussion of the challenges and opportunities inherent in the process of transforming a hedge fund into a family office -- personal and professional factors, regulatory scrutiny, fund outflows, perceived under performance of investment strategies,…

A discussion of the tax impact of lease accounting rule ASC 842, including Finance vs. Operating Leases, accounting and tracking impacts, and state-level impacts

A discussion of the Internal Revenue Service’s proposed regulations on federal income tax treatment for cloud-based transactions.

Business Tax Quarterly discusses two business matters including the IRS-proposed guidance on digital content and cloud transactions, and recent updates to ASC 842 lease accounting standards.

In this issue, we examine the IRS-proposed guidance on digital content and cloud transactions, and recent updates to lease accounting standards.