ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business revised the definition of a business, which will reduce the number of transactions that are accounted for as “business combinations” versus “asset acquisitions”. The following are two very important...
by Jennifer Louis
Did you know the TCJA imposes a GILTI tax, allows a FDII deduction, and has introduced a new BEAT? If you are practicing in the post-tax reform era, you’ve probably heard the new lingo, but may still be trying to understand what it all means.
The TCJA (Tax Cuts and Jobs Act) has introduced the...
by Tara Fisher
If a new Tax Court ruling is correct, it means that a tax return I recently prepared is not correct. The issue for the taxpayer in this case, and for my client, is whether or not they are allowed to deduct “away from home“ expenses under code section 162 (a)(2). Those expenses must be incurred...
by John Stevko
At Becker Professional Education, we’re constantly working to improve and deliver you the best possible preparation for the CPA Exam. Check out the latest exciting updates to our course and software below!
50 New SkillMaster Videos
In our SkillMaster Videos, our expert instructors walk you through...
by Molly Mattison
As you gear up for your seven-week Dallas stay, here’s a list of 5 cool things to do besides study for the United States Medical Licensing Exam (USMLE®).
Check out the beautiful Texan view at Reunion Tower
One of the best views in town! The Reunion Tower Observation...
It’s the moment every CPA Exam candidate dreads: a score that falls below 75.
It’s also a moment many exam takers will encounter, with the American Institute of CPAs® (AICPA) reporting passing rates below 50% for three out of the four sections in Q1 of 2018.
Scott Stacks would encounter this...
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