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Key Issues Affecting the AV Industry Today

Dec 15, 2010 10:42 AM


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Card Check: While legislation is looking harder and harder to pass, labor organizations are working through the National Labor Relations Board to pass several items, such as dramatically shortening union election time frames, removing protections from employees facing “voluntary” Card-Check agreements, and limiting the ability of employers but not unions to communicate with employees regarding unionization.

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OSHA – SHARP & HR 5663: HR 5663 has been pulled from the legislative calendar, but a bipartisan package is expected at some point. Additional initiatives from OSHA include the distracted driving proposals and changes to procedures for the on-site consultation program (SHARP).

Small Business: HR 5297 was signed into law in late September, providing a number of opportunities for tax cuts for small business. At the same, language included in the bill also provides additional administrative efforts through the 1090 form and reporting income to service providers greater than $600.

Generally Accepted Accounting Principles: The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have presented an Exposure Draft on Revenue Recognition that would forever change the way contractor financial statements are put together and reported on job sites. Additionally, the draft document would eliminate the percentage-of-completion method of accounting many contractors currently use. In an attempt to simplify and standardize financial statements throughout the world, this draft would add administrative costs, increase the complexity of reporting, and produce a financial statement that does not meet the needs of end-users.



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