Mondaq USA: Accounting and Audit > Accounting Standards
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.
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.
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
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.
Cadwalader, Wickersham & Taft LLP
FINRA will update the FOCUS filing system for broker-dealers to comply with the SEC's recently adopted amendments to disclosure requirements for SEC-regulated entities.
Hunton Andrews Kurth LLP
On October 16, 2018, the Securities and Exchange Commission (SEC) issued a report of investigation entitled "Certain Cyber-Related Frauds Perpetrated Against Public Companies and Related Internal...
Stroock & Stroock & Lavan LLP
On August 17, 2018, the Securities and Exchange Commission (the "SEC") issued a release (the "Adopting Release") describing the adoption of amendments to Regulation S-K ...
Cooley LLP
In this report, EY discusses an analysis it conducted of voluntary cybersecurity-related disclosures in the 10-Ks and proxy statements of Fortune 100 companies (79 companies that had filed as of September 1, 2018).
Morrison & Foerster LLP
The Securities and Exchange Commission's October 16, 2018 Section 21(a) report focusing on public companies victimized by cyber-related attacks underscores the importance of devising and implementing proper internal...
Cooley LLP
Now that it's time for 10-Q filings, questions have been raised about the timing of some of the Inline XBRL-related changes.
Mayer Brown
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
Cadwalader, Wickersham & Taft LLP
However, the metrics are not standardized or uniform and, therefore, are less useful to investors.
Duff and Phelps
The fall 2018 unclaimed property reporting season is nearing an end.
Hunton Andrews Kurth LLP
Just a quick note that late last week ISS made available for public comment nine discreet voting policies for potential application in 2019.
Ropes & Gray LLP
The nine defrauded companies lost a total of nearly $100 million as a result of the email scams.
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
WilmerHale
As the report illustrates, weaknesses in company policies and procedures and human vulnerabilities ultimately contributed to the success of these schemes.
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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.
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
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.
Hunton Andrews Kurth LLP
On October 16, 2018, the Securities and Exchange Commission (SEC) issued a report of investigation entitled "Certain Cyber-Related Frauds Perpetrated Against Public Companies and Related Internal...
Cooley LLP
You probably recall that, under SOX 404(b), all public reporting companies, other than non-accelerated filers and EGCs, are required to obtain an auditor attestation regarding the effectiveness of their internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
The correction was published in the Federal Register.
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
Mayer Brown
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
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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