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Lease Accounting Rules Likely to Change, but Not Immediately
Posted by Paul Languirand on Fri, Sep 27, 2013 @ 09:31 AM

Leasing assets is very common in a variety of fields, and for many companies that need certain assets, such as trucks, aircraft, real estate, manufacturing equipment and the like, leasing is key. Existing accounting models have been criticized by financial statement users for providing an incomplete picture of a company’s leasing activities. In order to provide greater transparency and a more accurate representation of leasing transactions, the International Accounting Standards Board (IASB) and the Financial Accounting Statements Board (FASB) recently released a revised proposal regarding accounting for leases.  While the revised proposal removes some of the controversial aspects of an earlier version, it would still lead to substantial change in lease accounting.

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Topics: Paul Languirand, lease accounting changes

Key Lessons from the CBIZ Tofias 2013 Survey of Architectural Firms in Boston
Posted by David Swan on Fri, Sep 20, 2013 @ 09:29 AM

CBIZ Tofias recently published the findings of its 2013 Survey of Architectural Firms in the Boston area. Overall, the Survey showed improvements across a number of measures, from average profit per direct hour to direct labor utilization rates.

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Topics: David Swan, 2013 Architectural Survey

Survey Says: Architectural Firms Are Rebounding from the Slowdown
Posted by David Swan on Wed, Sep 11, 2013 @ 09:20 AM

CBIZ Tofias’ recently published 2013 Architectural Survey contains some good news for the architecture industry in greater Boston. Overall, the survey shows that the industry has continued to stabilize while recording several positive, historic financial milestones.

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Topics: David Swan, 2013 Architectural Survey

Get Ready to Pay a Sales and Use Tax on Computer Services
Posted by Kristen Shepley on Fri, Sep 6, 2013 @ 09:18 AM

The Commonwealth’s newly passed transportation finance bill calls for additional sales taxes to support and finance Massachusetts’ transportation needs. The new legislation includes a 6.25% sales and use tax on the provision of computer system design services that will affect many businesses.  In addition, the range of taxable services has been expanded to encompass the modification, integration, enhancement, installation, or configuration of standardized software.

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Topics: tax update, Sales Tax, Massachusetts business

Market-Based Sourcing in Massachusetts to Begin in 2014
Posted by Tarra Curran on Thu, Sep 5, 2013 @ 09:16 AM

As part of the newly enacted transportation finance bill, effective in 2014, the Commonwealth amended the apportionment formula for multi-state taxpayers to reflect market-based sourcing.

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Topics: Tarra Curran, Market-Based Sourcing in Massachusetts, tax, Claudia Mullen

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