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Stacy Speltz
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Resources

Being up to date on the latest industry changes can help you stay a step ahead and keep your business running smoothly and efficiently. MHM has created a number of informational pieces that will keep you aware of what's happening and how it will affect your business.

Please choose the appropriate link from the list below, or on the left, for more details. Make sure to sign up to have future information sent automatically to your email.

The FASB has issued ASU 2014-07 Consolidations (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements. This standard is an accounting alternative that permits a private company reporting entity to elect to not apply the variable interest entity (VIE) guidance to certain leasing arrangements.
ASU 2014-03 permits an entity that is not a public business entity, not-for-profit entity, employee benefit plan, or financial institution to elect to account for a qualifying receive-variable, pay-fixed interest rate swap under a simplified hedge accounting approach.
As a PCC accounting alternative ASU 2014-02 provides an election that can be made by a qualifying private company.
The retirement plan sponsor is responsible for the accurate reporting of the plan's investments. Understanding the terms and conditions of these investments will help with plan decision-making.