Finance Law Author

Cecilia Pierce

Cecilia Pierce is a highly experienced finance law attorney with expertise in taxation and financial planning. She has advised numerous clients on tax and financial planning matters and has a deep understanding of the complexities of tax law.

Credentials

J.D., University of Nebraska, LL.M. in Taxation

15+ yearsTaxationFinancial Planning

Articles by Cecilia Pierce

ASC 606: Accounting for Reimbursed Expenses What Is Coupon Frequency on a Certificate of Deposit?Accounting for Employee Compensation Under ASC 710 Accounting for Royalty Payments: Expense and Revenue AICPA Audit Guide: Key Concepts in Audit Sampling How to Determine the Incremental Borrowing Rate What Is a Rebate and How Does It Work?How Interest Rate Caps and Floors Work What Happens to Your Deductible When You Change Insurance?What Is a Duplicate Check and How Do Banks Handle It?What Happened With the Flagstar Bank and NYCB Merger?What Is the Bank Efficiency Ratio and How Is It Calculated?Is Labor Included in Cost of Goods Sold (COGS)?What Are Treasury Bills (T-Bills) and How Do They Work?IRA CD Withdrawal Rules After 59 1/2 Escrow Account Accounting Treatment Under GAAP What Does a Negative Book Value Per Share Mean?What Is a Write-Off in Insurance?Paid-in Capital vs. Retained Earnings: Key Differences Key Strategies for the Asset Accumulation Phase What Is a Forward Sale Agreement in Finance?Is Sales Commission a Fixed or Variable Cost?Methods Used to Value Closing Inventory How Bond Pricing Works: The Relationship Between Price and Yield How Companies Create and Measure Stakeholder Value What Are Incidentals? Definition and Examples How Does a Commercial Line of Credit Work?How to Calculate the Capital Adequacy Ratio What Is Capital Deepening in Economics?Revenue Recognition Based on Delivery Terms