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…


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Accounting for Business Combinations


May 15, 2025

Non-Profit & Governmental

When corporate sponsorships raise UBIT issues

Under the Internal Revenue Code, “qualified sponsorship payments” to not-for-profits aren’t subject to unrelated business income tax (UBIT). Qualified payments refer to money, property transfers…


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