Searching Content indexed under Accounting Standards by Mel Schwarz ordered by Published Date Descending.
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IRS Releases Newly Revised Form 3115 And Instructions
The IRS recently released a new version of the Form 3115, "Application for Change in Accounting Method," along with 23 pages of instructions.
United States
9 Feb 2016
IRS Issues Update To Accounting Method Change Procedures
The IRS on June 1 released guidance that modifies general procedures for changing a method of accounting.
United States
8 Jun 2015
IRS Issues New, Revised Procedures For Filing Accounting Method Changes
The IRS recently released two Revenue Procedures that provide a comprehensive update to the procedures for filing both automatic and non-automatic accounting method changes.
United States
3 Feb 2015
IRS Memo Says S Corporationís Accumulated Adjustment Account Begins At Zero
The IRS concluded that an S corporationís accumulated adjustment account (AAA) was zero on the first day of its effective S corporation election.
United States
17 Dec 2014
Moving Companyís Payments To Compensate For Damage Donít Qualify For Recurring Item Exception
The IRS concluded that a taxpayer, a professional moving company, couldnít use the recurring item exception to economic performance for its payments to customers.
United States
29 Oct 2014
IRS Permits Rematching Of Replacement Properties Under Section 1031
Other eligible replacement properties that were identified and acquired in a timely way, but not reported as matched, qualified as replacement properties.
United States
10 Oct 2014
Final Regulations On Dispositions Of Tangible Property May Affect Basis Recovery
The IRS has released final regulations on dispositions and partial dispositions of tangible depreciable property.
United States
3 Sep 2014
IRS Issues Final Regulations On Retail Inventory Method
The IRS published final regulations related to the treatment of certain vendor allowances under the retail inventory method.
United States
3 Sep 2014
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