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collateralized financing entities (CFEs)

Task Force Agrees to Amend Fair Value Guidance for Collateralized Financing Entities

Task Force Agrees to Amend Fair Value Guidance for Collateralized Financing Entities

The FASB’s Emerging Issues Task Force (EITF) determined that reporting entities would measure a collateralized financing entity’s (CFE) assets and liabilities based upon which value was more observable. If the fair value of the liabilities can be more easily observed, the reporting entity would use that value to measure the assets. The FASB’s Emerging Issues […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney