Latest news pertaining to Alpern Rosenthal Hot Topics. http://www.alpern.com/cms/program/content/rss.php?feed=1 Thu, 09 09 2010 09:30:45 PM Thu, 09 09 2010 09:30:45 PM ... http://www.alpern.com/international-taxation-articles.php Thu, 13 05 2010 12:49:37 PM Recent merger and acquisition activity, especially in the core middle market manufacturing base, appears to be driven by the realization that well-managed business combinations can create value. "Synergy" refers to the phenomenon that occurs ... http://www.alpern.com/mergers-acquisitions-create-value-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/real-estate-services-articles.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/financial-services-articles.php Thu, 13 05 2010 12:49:37 PM When it comes to wealth and the future, many people believe they have done their homework to determine what they will need to comfortably retire and plan for their heirs’ success. However, some do not consider the outcomes of significant risks which ... http://www.alpern.com/evaluating-risks-financial-plan-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/construction-services-articles.php Thu, 13 05 2010 12:49:37 PM Over the past several years, we have seen headlines related to major corporate scandals and investor losses. In the wake of these scandals, there has been a renewed focus on the role of the internal auditor in the prevention and detection of accounting ... http://www.alpern.com/internal-audit-bottom-line-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/accounting-auditing-articles.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Figuring_Out_Work-Life_Balance_for_Recruiting.php Thu, 13 05 2010 12:49:37 PM Many of today’s physician practices are undertaking an ambitious task of reevaluating their compensation formulas. Most formulas for compensating physicians were developed before the managed care era. In the course of about 15 short years, the business ... http://www.alpern.com/compensation-plans-healthy-practice-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/not-for-profit-services-articles.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Five-Point_Fiduciary_Checkup.php Thu, 13 05 2010 12:49:37 PM When offered the option of a Roth account in the 401(k) plan, as participants, we encounter a difficult choice. Should we contribute to a Roth 401(k) and forego the current benefit of a reduction in the taxation of our take-home pay (since Roth contributions ... http://www.alpern.com/roth-401(k)-is-here-article.php Thu, 13 05 2010 12:49:37 PM Numbers don’t lie, but they also don’t fully reveal whether a business is performing at its best. Financial statements, for example, can only reveal a problem, not identify its cause. As a result, employers who want to take full stock of their ... http://www.alpern.com/operational-audits-article.php Thu, 13 05 2010 12:49:37 PM It is not uncommon when reviewing valuation concepts to be primarily focused on the earnings side of the equation. After all, earnings (whether defined as net income, cash flow, etc.) is what an owner of a business has available to reinvest for growth, ... http://www.alpern.com/balance-sheet-business-valuation.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/financial-staffing-solutions-articles.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/2007_Regional_Manufacturing_Survey_.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/mergers-acquisitions-transaction-advisory-services-articles.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Economic_Stimulus_Act_of_2008.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Retirement_Investor_Quiz.php Thu, 13 05 2010 12:49:37 PM You may be getting ready for the day when one or more of your children takes over your business. Yet government statistics show that only one out of every three family-owned businesses is successfully passed from one generation to the next. Frequently, ... http://www.alpern.com/7-family-business-succession-plan-article.php Thu, 13 05 2010 12:49:37 PM Owners of even the most qualified and financially strong construction companies want the security that surety bonds provide to make sure their project is completed. Because no matter how good things are going for a construction company, a bad turn can ... http://www.alpern.com/building-solid-surety-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/business-valuation-litigation-support-articles.php Thu, 13 05 2010 12:49:37 PM For the continued education of our visitors, Alpern Rosenthal publishes informative articles for a number of industries and specialty service niches. Visit this section to find out about the current trends affecting your business. Accounting & Auditing ... http://www.alpern.com/alpern-rosenthal-resources.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/How_to_Interview.php Thu, 13 05 2010 12:49:37 PM The rules in the accounting world change so often and are sometimes so complex it’s hard to keep up. New rules are increasingly receiving face-lifts or hidden under the numbering system of an old rule. In early December 2007, the Financial Accounting ... http://www.alpern.com/Revisions-M&A-Standards.php Thu, 13 05 2010 12:49:37 PM Not-for-Profit organizations realize the need for diversification of funding sources. As competition for contributions from donors becomes fiercer, non-profit organizations are becoming more creative, are branching out to various donors and are using ... http://www.alpern.com/reporting-contributions-revenue-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/How_to_Give_Yourself_a_Pay_Raise_in_Your_401(k)_.php Thu, 13 05 2010 12:49:37 PM Sponsors of retirement plans are continually faced with many decisions relating to the plans they sponsor. Recently, several lawsuits have been filed for claims relating to those decisions. The purpose of this article is to provide a clearer understanding ... http://www.alpern.com/fiduciaries-beware-hidden-costs-article.php Thu, 13 05 2010 12:49:37 PM Within many large private and public companies, one or more services are outsourced which involve data which has a material financial impact. Since it is unlikely that the contract with the outsourced service providers contains a right to audit clause, ... http://www.alpern.com/SAS-70-important-article.php Thu, 13 05 2010 12:49:37 PM Numerous stories of financial statement fraud and alleged misconduct have been covered in the media in the recent past including WorldCom, Xerox, Enron, Adelphia and Tyco, to name a few. To implement accounting reform and corporate accountability, the ... http://www.alpern.com/Article-SAS99.php Thu, 13 05 2010 12:49:37 PM Your business is doing well and you are thinking of expanding your scope of operations abroad. As with any business decision, due diligence must be performed. What are some of the major issues and opportunities involved? This article gives you a brief ... http://www.alpern.com/business-outside-us.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/medical_1.php Thu, 13 05 2010 12:49:37 PM Over the past few years the need for fundraising has intensified as the availability of government grants has declined and individual or corporate giving has been reduced. However, there are many ways not-for-profit organizations can raise money. Some ... http://www.alpern.com/six-steps-fundraising-article.php Thu, 13 05 2010 12:49:37 PM In July 2006, the Financial Accounting Standards Board imposed yet another set of controversial rules on non-public companies, their constituents and auditors. FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, was issued ... http://www.alpern.com/Non-Public-Tax-Accounting-Rule.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Fiduciary_Checkup_Plan.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/comprehensive-risk-articles.php Thu, 13 05 2010 12:49:37 PM The long-awaited Financial Accounting Standards (FAS), No. 157, Fair Value Measurements, has redefined “fair value,” establishing a framework for measuring fair value. FAS 157 may have a significant impact upon how both public and private ... http://www.alpern.com/FAS-157-Fair-Market-Measurement-Article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/The_Rising_Costs_of_a_Bad_Hire.php Thu, 13 05 2010 12:49:37 PM Manufacturers who want to enter new markets or develop new product lines, whether they are start-up companies or established businesses, should consider venture capital. Venture capital is early stage, risk financing offered by equity funds, small business ... http://www.alpern.com/venture-capital-manufacturing-article.php Thu, 13 05 2010 12:49:37 PM This article is about illusions, harbored by a minority to be sure, that the real value of inventory is more than its carrying value. We don't mean to impugn the integrity of business professionals who hold this view. Many companies do have undervalued ... http://www.alpern.com/inventory-value-reality-myth-article.php Thu, 13 05 2010 12:49:37 PM One of the largest concerns with today’s commercial property owners is finding ways to improve cash flow which can be in turn used to reinvest in new ventures. Many of these owners are finding help through an unusual source to make their goals a ... http://www.alpern.com/hidden-treasure-property-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Who_Is_Your_Family_CFO__.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/succession-planning-articles.php Thu, 13 05 2010 12:49:37 PM Cash flow is the lifeblood of any organization. However, the unique aspects and complex nature of the construction industry make cash flow an even more critical issue for contractors. While profitability is probably considered first in assessing the success ... http://www.alpern.com/cash-flow-management-contractors-article.php Thu, 13 05 2010 12:49:37 PM Many times we, as CPAs, are called upon to solve this puzzle. As the accountants for the practice, we are well equipped to answer this question. Beyond merely satisfying the physician’s curiosity, we have also valued businesses in matters relating ... http://www.alpern.com/Article-BusWorth.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/To_Hire_More_People__You_Need_to_be_Talent-Cenric_.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/medical-services-articles.php Thu, 13 05 2010 12:49:37 PM Are we meeting our budget? Do we have enough cash? What is the budget for this project? These questions are asked regularly at nonprofit organizations. Whether it's a board member doing his or her job, or employees determining their spending limits, accounting ... http://www.alpern.com/importance-budgeting-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/How_Your_Company_Match_Adds_Up_to_Free_Money_for_You.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/employee-benefits-articles.php Thu, 13 05 2010 12:49:37 PM Today, more than ever, emphasis is being placed on the effectiveness, or in some cases the existence of, internal controls. Regardless of how large or small a company, internal controls are being scrutinized. Large companies are still scrambling to understand ... http://www.alpern.com/internal-controls-clockwork-article.php Thu, 13 05 2010 12:49:37 PM The story of Enron’s resulting collapse has been well publicized. Enron highlighted a company’s ability to place financial transactions and balances in the financial statements of special purpose entities or SPEs. These SPEs were off-balance ... http://www.alpern.com/Article-GAAP_Change.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/1021.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/manufacturing-services-articles.php Thu, 13 05 2010 12:49:37 PM Buying a business isn't easy work. Finding a company that fits well with yours, negotiating the deal, performing due diligence, and integrating the company after the deal closes are full-time challenges. To improve the acquisition process, consider these ... http://www.alpern.com/acquisition-tips-buyers-article.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/The_Small_Business_and_Work_Opportunity_Act_of_2007_(June_2007).php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/When_Do_You_Really_Have_to_Deposit_Employee_Deferrals.php Thu, 13 05 2010 12:49:37 PM Most business owners expect some day to pass on their pride and joy—most likely to their children, but possibly to an employee or an outside buyer. This change in ownership is what will fund the owner’s retirement and carry the owner’s ... http://www.alpern.com/business-succession-planning-mistakes-article.php Thu, 13 05 2010 12:49:37 PM What is Value? Fair-market value is the most meaningful standard of value for most construction company owners. The estate and gift tax regulations define fair-market value as the price at which the property would change hands between a willing buyer ... http://www.alpern.com/valuing-construction-company.php Thu, 13 05 2010 12:49:37 PM When performing a business valuation, it is not uncommon for the valuator to make normalization adjustments. These entries are intended to change certain financial data of a business to make the best possible estimate of the true economic earning power ... http://www.alpern.com/normalization-adjustments-business-valuation.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.comhot-topics.php Thu, 13 05 2010 12:49:37 PM ... http://www.alpern.com/Why_Finding_Good_People_Is_So_Tough.php Thu, 13 05 2010 12:49:37 PM The American Recovery and Reinvestment Act of 2009 (ARRA) signed into law February 17, 2009, includes significant changes to the COBRA rules. To summarize, the ARRA: Provides a 65% Federal subsidy of COBRA premiums for a maximum of nine months for certain ... http://www.alpern.com/cobra-coverage-expansion-hr-action-steps-article.php Mon, 17 05 2010 11:09:21 AM ... http://www.alpern.comtechnology-sales-tax.php Tue, 18 05 2010 05:25:49 PM ... http://www.alpern.com/tax-compliance-consulting-articles.php Tue, 18 05 2010 05:32:12 PM ... http://www.alpern.com/technology-sales-tax-2.php Tue, 18 05 2010 05:32:55 PM ... http://www.alpern.compa-tax-amnesty-notices-2.php Mon, 24 05 2010 05:02:48 PM ... http://www.alpern.comemployer-withholding-2.php Tue, 08 06 2010 03:52:04 PM Frank Duzicky, Manager of Learning and Development, talks to AccountingWEB.com about annual education requirements at Alpern Rosenthal and weighed in on the pros and cons of in-house training versus out-of-house training. Read more ... http://www.alpern.com/article-cpa-training.php Tue, 24 08 2010 08:59:39 AM ... http://www.alpern.comarticle-cpa-training2.php Tue, 24 08 2010 09:13:59 AM