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Author Archives: Judith Tutela, CPA

14 Dec

Going Concern Issues Should be on Your Mind

Going Concern | Spire Group, PC It’s been almost a year since the effective date of that Accounting Standards Update ASU 2014-15 Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. With this updated standard, the responsibility to assess whether substantial doubt exists in […]

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14 Jul

DOL Overtime rules are changing! Does it affect my Entity? When are the changes effective? Let’s find out!

On May 23, 2016, the Department of Labor, Wage and Hour Division published a Final Rule related to overtime regulations. President Obama directed the Secretary of Labor to update the overtime regulations, to reflect the original intent of the Fair Labor Standards Act, and to simplify and modernize the rules, so they’re easier for workers […]

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