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Articles March 10, 2021 SPACs: Considerations for Accountants of Sponsors, Target Companies and Investors

SPACs are growing in their impact in the current business environment. This article gives an overview of key considerations, including investments, who is (or should be) involved, compensation, and filing requirement.

Articles March 08, 2021 Treasury Giveth and Treasury Taketh Away – The Business Interest Expense Limitation and Trader Funds

The Business Interest Expense Limitation and its impact on Trader Funds continues to raise questions. This article examines Treasury’s response.

Articles March 05, 2021 ESG-Driven Amendments to Europe’s Fund Regulations and their Impact on U.S. Managers

This article outlines the scope and key considerations in relation to ESG-driven regulatory changes, including amendments applied to various existing regulations, as well as how these may impact U.S. and other non-European managers.

Articles March 05, 2021 Impact of the COVID-19 Pandemic on Goodwill -- Impairment Considerations (ASC 350)

The impacts of the COVID-19 pandemic could trigger the need for an interim goodwill impairment test. This article examines some of the events that could cause this, as well as fair value considerations.

Articles March 05, 2021 SEC Modernizes Framework for Registered Fund Valuation Practices Under Investment Company Act

As financial markets have become more complex and inputs for valuation have become more voluminous, boards have sometimes struggled to interpret their responsibility for fund valuation.

Articles March 05, 2021 Are Investment Advisors Sleeping on Interval Funds?

With the current demand by both institutional and retail investors for more access to alternative investments and illiquid securities not widely offered through open-ended funds, an interval fund could be the right vehicle to satisfy the demand.

Articles February 22, 2021 What To Do if an Enterprise Falls Victim to a Ransomware Attack

This article discusses steps an organization can take to minimize this risk of such an event, as well as a process to follow if a ransomware attack does occur.

Articles February 17, 2021 What To Do: Starting a New Job in a Virtual Work Environment

Companies have started hiring remote employees, meaning a completely virtual onboarding process, without ever having met teammates face-to-face. This content focuses on the opportunities and challenges inherent in this process.

Articles February 17, 2021 What To Do: Evaluating Internal Controls During an Initial Public Offering

An IPO may offer many benefits, but it comes with its own challenges. This article examines the importance of internal controls before, during, and after the process.