Mondaq USA: Accounting and Audit
Duff and Phelps
Duff & Phelps is celebrating its 10-year anniversary edition with the launch of the 2018 U.S. Goodwill Impairment Study (the "2018 Study").
Duff and Phelps
Compensation arrangements with third-party auditors are typically based on both hourly and contingent fee arrangements.
Cadwalader, Wickersham & Taft LLP
Representative Blaine Luetkemeyer (R-MO) introduced a bill to prohibit federal financial regulators from requiring compliance ...
WilmerHale
Capping off a busy year, the annual American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 10-12, 2018, revisited many familiar themes from prior years and highlighted current and future regulatory priorities.
Mayer Brown
On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled "Holding Foreign Companies Accountable Act
Mayer Brown
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
Mayer Brown
Representatives from the Office of Chief Accountant discussed new accounting standards.
Cooley LLP
As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor's reports for fiscal years ending on or after June 30, 2019...
Cooley LLP
Some of the remarks provided helpful guidance for evaluating internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
The correction was published in the Federal Register.
TMF Group
Companies need to adjust their accounting policies in order to incorporate the new revenue recognition principle from 1 January 2019.
Mayer Brown
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
WilmerHale
Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report.
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Hunton Andrews Kurth LLP
On November 7, 2018, the Data Protection Authority of Bavaria for the Private Sector (the "BayLDA") issued a press release describing audits completed and pending in Bavaria since the EU General...
Cooley LLP
Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability.
Caplin & Drysdale
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
Cooley LLP
The selection of and disclosure regarding CAMs will certainly present a challenge for both audit committees and auditors.
Sheppard Mullin Richter & Hampton
On October 26, 2018, the Centers for Medicare and Medicaid Services ("CMS") released for viewing a proposed rule that includes significant changes for Medicare Advantage organizations ("MAOs"),
Mayer Brown
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
Most Popular Recent Articles
Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
Fredrikson & Byron, P.A.
Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Mayer Brown
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Cooley LLP
As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor's reports for fiscal years ending on or after June 30, 2019...
Mayer Brown
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
Mayer Brown
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
Sheppard Mullin Richter & Hampton
On October 26, 2018, the Centers for Medicare and Medicaid Services ("CMS") released for viewing a proposed rule that includes significant changes for Medicare Advantage organizations ("MAOs"),
TMF Group
Companies need to adjust their accounting policies in order to incorporate the new revenue recognition principle from 1 January 2019.
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