Browse By

Ideas & Insights


Insight Article

Partnership Audits

New audit rules give partnerships discretion in assigning responsibility for tax adjustments, reducing threat of liability for new partners.

  • Susswein, Don
  • |

Insight Article


Cybersecurity continues to be a top concern as managers deal with the cloud, cyber insurance policy, SEC scrutiny and third-party risks.

Insight Article

Lease Accounting

A new FASB rule requiring most leases to be put on the balance sheet demands more documentation and management judgment than in the past.

Insight Article

Operational Due Diligence

Investors are looking more closely than ever at how asset managers choose and supervise third-party service providers.

  • Yager, Jeffrey
  • |

Financial Reporting Insights

SEC reporting changes for RICs and BDCs

A recent SEC Release includes reporting changes for registered investment companies and business development companies.