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Policies and Procedures

Calibre CPA Group - An Overview of ASC842

An Overview of ASC 842 – Lease Accounting

In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2016-02, which was concurrently released alongside Accounting Standards Codification (ASC) 842, which...
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OLMS Rescinds Form T-1 Filing Requirement

The Office of Labor-Management Standards (OLMS) today published a final rule rescinding the Form T-1 Trust Annual Report.  The final rule’s effective date is January...
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Disclosure Framework: Changes to the Disclosure Requirements for Fair Value Measurement

Disclosure Framework: Changes to the Disclosure Requirements for Fair Value Measurement

As part of FASB’s ongoing initiative to improve the effectiveness of the notes to the financial statements, modifications were made to the fair value measurement...
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Department of Labor Proposes to Bring Back Form T-1 - Calibre CPA Group

Department of Labor Proposes to Bring Back Form T-1

On May 30, the Office of Labor-Management Standards (OLMS) published a Notice of Proposed Rulemaking (NPRM) to establish the Form T-1 – Labor Organization Annual...
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Developing a Sound Credit Card, Travel, and Reimbursement Policy for Your Labor Organization - Calibre CPA Grop

Developing a Sound Credit Card, Travel, and Reimbursement Policy for Your Labor Organization

  The Office of Labor-Management Standards (OLMS) of the U.S. Department of Labor (DOL) enforces certain provisions of the Labor-Management Reporting and Disclosure Act (LMRDA)...
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To Keep or Not to Keep ... That is the Question - Calibre CPA Group

To Keep or Not to Keep … That is the Question

Has this ever happened to you?  You are sitting in a sea of files and wondering if it is the right time to send them...
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