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Kids assembling furniture with dog holding instructions.

Part 1: FASB’s Government Grant Overhaul: From Analogy to Authority

After decades of letting business entities figure it out on their own—like parents watching their toddlers assemble IKEA furniture—the FASB has finally decided to give us the instruction…

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Aspen trees with yellow autumn leaves.

The Fractional Advantage: Strategic Talent, Scaled for Growth

Matt Posta Founder & CEO, Emerytus Advisors John Scott Senior Advisor, Strategy and Growth Strategic Talent and Cost Crisis Facing Middle Market Firms Middle‑market and private equity‑backed companies—those…

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Historic battle scene with soldiers and flags.

“Building the Redoubt”: Accounting Lessons from the Battle of Bunker Hill on Its 250th Anniversary

“Don’t fire until you see the whites of their eyes.” —Attributed to Colonel William Prescott at the Battle of Bunker Hill, June 17, 1775 A Personal Legacy at…

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Dense forest with tall, slender trees.

Top 5 Things to Know Before Structuring Your Next Debt or Equity Deal to Avoid Common Pitfalls

Raising capital—whether through debt, equity, or hybrid instruments—is a pivotal moment for any business. But too often, organizations focus heavily on legal and commercial terms while overlooking the…

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