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The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey
The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey
Honors Theses
The Tax Cuts and Jobs Act has had a substantial impact in the United States since its inception in 2017. This tax code overhaul has had a profound effect on the way Division I universities operate their athletic department operations and fundraising efforts. By creating new channels of federal tax revenues and eliminating deductions, such as the “80/20” premium seating deduction that has been used by universities, athletic programs have already begun to see a shift in how they must operate. This modification is done in order to avoid any major repercussions from the new tax code. This thesis discusses …
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
Honors Theses
The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …