Is it best that our food is Local and Organic or Big and Conventional? Our view is “Both, and..” We don’t come to the table with a bias, except that good farming like good food comes in all shapes and sizes. Farm to Table Talk explores issues and the growing interest in the story of how and where the food on our tables is produced, processed and marketed. The host, Rodger Wasson is a food and agriculture veteran. Although he was the first of his family to leave the grain and livestock farm a ...
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July 16, 2024: So You Want to Be a LIHTC Developer: Developer, Investor Accounting Issues As Year 15 Approaches
Manage episode 429255791 series 1605967
Content provided by Company LLP. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Company LLP or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ro.player.fm/legal.
Year 15 marks the conclusion of the initial compliance period for a low-income housing tax credit (LIHTC) property, a milestone that brings tax complexities for the investor and the developer. In the latest installment of Novogradac's Tax Credit Tuesday podcast series, "So You Want to Be a LIHTC Developer," Michael Novogradac, CPA, and Kevin Wilson, CPA, discuss accounting issues around Year 15. First, they discuss the ways investors and developers report LIHTC transactions on their generally accepted accounting principles (GAAP) statements, discussing the differences between approaches such as the equity method, proportional amortization and consolidations. They also discuss issues facing investors and developers such as impairment, exit taxes and resyndications.
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Manage episode 429255791 series 1605967
Content provided by Company LLP. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Company LLP or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ro.player.fm/legal.
Year 15 marks the conclusion of the initial compliance period for a low-income housing tax credit (LIHTC) property, a milestone that brings tax complexities for the investor and the developer. In the latest installment of Novogradac's Tax Credit Tuesday podcast series, "So You Want to Be a LIHTC Developer," Michael Novogradac, CPA, and Kevin Wilson, CPA, discuss accounting issues around Year 15. First, they discuss the ways investors and developers report LIHTC transactions on their generally accepted accounting principles (GAAP) statements, discussing the differences between approaches such as the equity method, proportional amortization and consolidations. They also discuss issues facing investors and developers such as impairment, exit taxes and resyndications.
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861 episoade
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