YHB News

June 19, 2026

Accounting for Business Combinations

Mergers and acquisitions (M&A) provide growth opportunities. But these transactions also introduce accounting complexities. Here’s a closer look at the rules for reporting business combinations under U.S. Generally Accepted Accounting…


Read Story

Accounting for Business Combinations


September 23, 2025

One Big Beautiful Bill (OBBB)

IRS Releases Guidance on Changes to R&E Expensing

Among its numerous tax provisions, the One Big Beautiful Bill (OBBB) reinstated immediate deductions for research and experimental (R&E) expenditures under Internal Revenue Code Section 174,…


Read Story