Insights

FASB issued ASU 2025-04 to address diversity in accounting for share-based payment awards to customers. It clarifies vesting conditions as performance conditions and applies ASC 718 for measurement. The ASU removes the policy election for forfeitures, requiring adjustments for transaction price based on vesting probability and forfeiture estimates.

Blog Post

Enhancing Patient Satisfaction Through Authorization Transparency

In this blog post, we explore the challenges inherent in the authorization process and how to overcome them so you can communicate more effectively with your most important stakeholder: your patients.

The Role of Technology in Finance and Accounting: Bridging the Gap with Outsourcing

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A holistic approach is essential for successfully integrating technology into finance and accounting functions. Experienced professionals who have a clear understanding of how to implement and use these tools efficiently can guide companies interested in adapting innovative technology. BDO meets clients where they are, customizing technology solutions to fit their circumstances.

IRS Instructed to Phase Out Paper Refund Checks

BDO events bring our community together in online and offline settings to connect with each other and share insights into the topics and trends.

President Trump signed an order to phase out paper check disbursements by September 30, 2025. The IRS will issue tax refunds via direct deposit to U.S. bank accounts, potentially impacting global mobility programs and cross-border employees. All federal payments will be processed electronically unless exceptions apply.

Events & Webcasts

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Implications of Proposed Tax Bill for Tax-Exempt Organizations

May 19, 2025

The House Ways and Means Committee approved a sweeping tax bill on May 14 with proposed changes that would significantly impact tax-exempt organizations.

The Future of Federal Oversight in Higher Education: Potential Impact of the Proposed “Returning Education to Our States Act”

May 19, 2025

Senate Bill 1402 proposes dismantling the U.S. Department of Education, radically altering federal roles in higher education. This article provides CFO's and other higher education C-suite leaders with a breakdown of the bill’s provisions and the potential impacts on their institutions.

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Podcast

60-second Retail Podcast - Episode 217: Autonomous AI (Part 2): Implementing Agentic AI for Retail Success

May 19, 2025

Is your retail strategy ready for the AI revolution? Our latest episode, "Autonomous AI Part 2: Implementing Agentic AI for Retail Success," delves into the practical steps for adopting Agentic AI and transforming your business. Tune in now to learn how agentic AI is redefining retail success!

BDO’s Nonprofit Standard blog provides the nonprofit community with up-to-date information and forward-looking thought leadership on the industry’s critical issues.

Early Terminations of QTIP Trusts: The Cautionary Case of McDougall

May 16, 2025

Since the enactment of the Economic Recovery Tax Act of 1981, P.L. 97-34, qualified terminable interest property (QTIP) trusts have become an integral part of estate planning for many married couples, especially for spouses who were previously married and have children from a prior marriage.

Nonprofit Standard Blog

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Lessons From the Year-End Close: Can Your Process Be Improved?

May 16, 2025

A proactive tax department is key to a smooth year-end close. Companies face recurring issues but can ease them by considering resource constraints, evaluating automation and operating models, and collaborating with larger firms for support.

Deadline Approaching: Establish an ESOP Retroactive to 2024 and Claim a 2024 Tax Deduction

May 15, 2025

S and C corporations can implement an ESOP for the 2024 tax year by acting before fall deadlines, allowing tax deductions despite 2024 ending. Changes in tax law now offer flexibility to close transactions anytime, retaining tax benefits and employee incentives.

Preparing for Coming Changes to Digital Certificates

The article discusses the importance of digital certificates, which are essential for verifying identity and securing internet communications through public key infrastructure (PKI).

Navigating the New Federal Landscape: Implications of President Trump's Executive Order on HBCUs

On April 23, President Donald J. Trump issued an executive order titled, White House Initiative to Promote Excellence and Innovation at Historically Black Colleges and Universities, that significantly reshapes federal engagement with historically Black colleges and universities (HBCUs).

Tax Writers Approve Massive Tax Bill with Important Implications

The House Ways and Means Committee approved a sweeping tax bill early on May 14 that would make permanent most of the expiring provisions of the Tax Cuts and Jobs Act (TCJA) while paying for several new tax cuts through an aggressive package of revenue raising tax increases.

An Agile Framework for Navigating Economic Shifts

BDO helps businesses manage uncertainty and offers support when challenges arise, turning obstacles into opportunities and reducing disruption.

Navigating Fiscal Uncertainty: Risk Management Strategies for State and Local Governments

May 13, 2025

This article, the first in our three-part series, explores budgetary risk management in uncertain times, offering a framework to assess risks, strengthen forecasting practices, and implement real-time monitoring systems. We provide practical insights and examples to help finance leaders balance fiscal discipline with flexibility, ensuring their organizations remain resilient through economic and political turbulence.

New York Court Upholds State’s Revised P.L. 86-272 Regs, Bars Retroactivity

May 13, 2025

A New York court recently ruled that Public Law (P.L.) 86-272, which provides limited protections against state income taxes, does not bar state taxation of non-solicitation business activities over the internet. The court also ruled that the law cannot be applied retroactively to its 2015 proposal date.