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#risk-management

Управление на риска

Стратегии за идентифициране и смекчаване на бизнес рискове, включително застраховка

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8 минути четене

FASB Just Made It Easier to Hedge Variable-Rate Debt — Here's What Changed

FASB's ASU 2025-09, issued November 2025, makes five targeted fixes to hedge accounting: a 'similar risk' standard for grouped cash flow hedges, a 'choose-your-rate' framework for variable-rate debt, broader nonfinancial asset hedge eligibility, simpler net written option rules, and dual hedge mismatch relief. Public companies must comply for periods beginning after December 15, 2026; private companies get until after December 15, 2027, with early adoption permitted.

Mike Thrift

accountingfinancial-reportingcompliance
7 минути четене

Iowa's Captive Insurance Overhaul: What H.F. 2766's $100,000 Protected Cell Minimum Means for Small Businesses

Iowa's H.F. 2766, effective July 1, 2026, cuts the minimum capital for protected cell captives to $100,000, allows LLC and series LLC cells, and waives premium tax for captives that redomesticate. Here's when a captive pencils out for a small business — and how to spot abusive micro-captive tax shelters.

Mike Thrift

insurancesmall-businessrisk-management
9 минути четене

Bookkeeping for Medical Device Reprocessors: When the FDA Calls You a Manufacturer

Third-party reprocessors of single-use medical devices are regulated as full manufacturers under the FDA's QMSR (effective February 2, 2026) — same 510(k), MDR, and UDI obligations as the OEM. That reshapes the books; a three-stage inventory split, per-device-family COGS, recurring validation expenses, and product liability reserves sized by risk class.

Mike Thrift

healthcaremanufacturingcompliance
9 минути четене

New York's FAIR Business Practices Act: What the 2026 'Unfair and Abusive' Standard Means for Small Businesses

New York's FAIR Business Practices Act, effective February 17, 2026, adds "unfair" and "abusive" conduct standards to GBL Section 349, extends protection to small businesses and non-profits, and carries penalties up to $5,000 per violation — or $15,000 for willful ones. Here is what changed, who enforces it, and a seven-step compliance checklist for any business selling to New York customers.

Mike Thrift

small-businesscompliancelegal
7 минути четене

The Agri Stats Consent Decree: New Antitrust Rules for Benchmarking and Industry Data Sharing

The DOJ's May 2026 consent decree with Agri Stats sets concrete rules for lawful benchmarking — pricing data must average 45+ days old, output data 90+ days, reports must be quartile-aggregated and equally available to all buyers. Here's what the settlement means for any small business in a trade-association survey or industry pricing dashboard.

Mike Thrift

antitrustcompliancelegal
7 минути четене

The BIS Affiliates Rule: What 50% Ownership Means for Small Exporters Before November 2026

Starting November 10, 2026, the BIS Affiliates Rule extends Entity List and MEU List restrictions to any company 50% or more owned by listed entities — aggregated across owners and traced through corporate layers. Here's what small exporters need to do about screening, Red Flag 29, and documentation before the stay ends.

Mike Thrift

compliancesmall-businesscustoms
7 минути четене

When the CPSC Recalls Your Inventory: A Bookkeeping Guide for E-Commerce Resellers

Under the Consumer Product Safety Act, selling recalled products is illegal regardless of business size — and Amazon can bill recall refunds back to third-party sellers. This guide covers the three bookkeeping steps a recall triggers for e-commerce resellers — writing recalled inventory off the balance sheet under GAAP, recording reimbursements separately from revenue, and documenting disposal — plus why the accounting write-off and the IRS tax deduction often land in different periods.

Mike Thrift

e-commerceinventorycompliance
6 минути четене

The EEOC's New National Enforcement Plan: What It Means for Small Businesses in 2026

On June 4, 2026, the EEOC adopted a National Enforcement Plan for FY2025–2029 that shelves disparate-impact claims, targets DEI programs with quotas or identity-based preferences, and keeps retaliation a standalone priority. Here's what shifted, why enforcement priorities change small-employer risk even without new law, and five documentation and policy steps to take now.

Mike Thrift

small-businesscompliancelegal
7 минути четене

How a Trailer Manufacturer's Bankruptcy Shows What Happens When Nobody Is Watching the Books

A Georgia trailer manufacturer's 2026 Chapter 11 filing traces partly to alleged employee theft discovered in 2024. Businesses under 100 employees suffer a median fraud loss of $141,000 per ACFE data — here are the segregation-of-duties controls that catch theft early, and why an auditable ledger matters.

Mike Thrift

small-businessinternal-controlsfraud-prevention
8 минути четене

FMCSA Repeals CDL Conviction Self-Reporting: What the July 2026 Rollback Actually Changes for Small Trucking Fleets

FMCSA's June 2026 final rule, effective July 22, 2026, eliminates three redundant requirements — CDL holders self-reporting convictions, keeping a paper ELD manual in the cab, and auto-returning roadside inspection reports — citing ~25,000 unnecessary violations in 2024. Annual MVR checks, driver qualification files, and inspection-report retention remain fully in force, and state-level reporting statutes may still apply.

Mike Thrift

truckingcompliancesmall-business
7 минути четене

The FDA Just Bought Food Businesses 30 More Months on Traceability — Don't Waste Them

The FDA moved the FSMA 204 Food Traceability Rule compliance date 30 months, from January 20, 2026 to July 20, 2028, and Congress barred earlier enforcement. The rule itself is unchanged — FTL foods, seven Critical Tracking Events, Key Data Elements, and 24-hour sortable records — so here's who's exempt and how small food businesses can build a compliant traceability plan without enterprise software.

Mike Thrift

compliancesmall-businessrecordkeeping
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