Mondaq USA: Accounting and Audit > Accounting Standards
Cadwalader, Wickersham & Taft LLP
The SEC and CFTC granted no-action relief to broker-dealers (SEC) and to futures commission merchants and introducing brokers (CFTC) regarding the net capital implications resulting ...
Jones Day
The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act.
Cadwalader, Wickersham & Taft LLP
Two new members of the Public Company Accounting Oversight Board ("PCAOB") were sworn in after being appointed by the SEC on December 12, 2017.
Kramer Levin Naftalis & Frankel LLP
The SEC published staff guidance for publicly traded companies, auditors and others to help ensure timely public disclosures of the accounting impacts of the Tax Cuts and Jobs Act.
WilmerHale
On December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 to assist companies comply with applicable accounting rules regarding the impact of...
Cadwalader, Wickersham & Taft LLP
The SEC published new guidance to facilitate public disclosure of the accounting impacts of the recently passed Tax Cuts and Jobs Act. According to the SEC, the new tax legislation could have a "significant impact on an entity's domestic and international tax consequences."
Ropes & Gray LLP
On December 22, 2017, the same day that the President signed into law the Tax Cuts and Jobs Act (the "Act"),1 the SEC's Office of the Chief Accountant and Division of Corporation Finance issued guidance ...
WilmerHale
The Securities and Exchange Commission on December 12 announced the appointment of five new members of the Public Company Accounting Oversight Board. The new chairman of the Board will be William D. Duhnke III, currently the staff director and general counsel to the Senate Rules and Administration Committee.
Morrison & Foerster LLP
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
Cadwalader, Wickersham & Taft LLP
Chief Accountant of the SEC Division of Corporation Finance (the "Division"), Mark Kronforst, will leave the SEC in January 2018 after 13 years with the agency.
WilmerHale
Here is the most recent "Summary of Current FASB Developments" prepared by Randy McClanahan of Butler Snow LLP in Birmingham, Alabama, for the Fall Meeting of the ABA Business Law Section Law and Accounting Committee.
Withers LLP
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
Kramer Levin Naftalis & Frankel LLP
On Oct. 17, 2017, the Division of Corporation Finance of the Securities and Exchange Commission (SEC ) released updated Compliance and Disclosure Interpretations (CDIs) on the use of non-GAAP financial measures.
Withers LLP
The Public Company Accounting Oversight Board (PCAOB) recently issued Staff Audit Practice Alert No. 15.
Morrison & Foerster LLP
On October 16, 2017, Clermont Partners released a survey on the reliance of active investors on non-GAAP versus GAAP reporting, intangible assets and non-financial metrics.
Morrison & Foerster LLP
The use of non-GAAP financial measures by US public companies continues to attract scrutiny.
Shearman & Sterling LLP
On 28 August 2017, the Staff updated its interpretive guidance relating to revenue recognition for bill-and-hold arrangements through a release as well as a "Staff Accounting Bulletin".
Akin Gump Strauss Hauer & Feld LLP
On October 17, 2017, the Staff of the Securities and Exchange Commission (SEC) issued new Non-GAAP Financial Measures Compliance and Disclosure Interpretations...
Carlton Fields
The SEC has proposed for comment major revisions in the disclosures auditors are required to make in their reports on financial statements audited pursuant to PCAOB standards.
Jones Day
In 2014, the US FASB issued new revenue standards under ASC 606, Revenue from Contracts with Customers, which essentially replaced existing revenue recognition requirements under U.S. generally accepted accounting principles.
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Morrison & Foerster LLP
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
WilmerHale
Here is the most recent "Summary of Current FASB Developments" prepared by Randy McClanahan of Butler Snow LLP in Birmingham, Alabama, for the Fall Meeting of the ABA Business Law Section Law and Accounting Committee.
WilmerHale
The Securities and Exchange Commission on December 12 announced the appointment of five new members of the Public Company Accounting Oversight Board. The new chairman of the Board will be William D. Duhnke III, currently the staff director and general counsel to the Senate Rules and Administration Committee.
Withers LLP
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
Ropes & Gray LLP
On December 22, 2017, the same day that the President signed into law the Tax Cuts and Jobs Act (the "Act"),1 the SEC's Office of the Chief Accountant and Division of Corporation Finance issued guidance ...
Cadwalader, Wickersham & Taft LLP
The SEC published new guidance to facilitate public disclosure of the accounting impacts of the recently passed Tax Cuts and Jobs Act. According to the SEC, the new tax legislation could have a "significant impact on an entity's domestic and international tax consequences."
Jones Day
The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act.
Kramer Levin Naftalis & Frankel LLP
The SEC published staff guidance for publicly traded companies, auditors and others to help ensure timely public disclosures of the accounting impacts of the Tax Cuts and Jobs Act.
WilmerHale
On December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 to assist companies comply with applicable accounting rules regarding the impact of...
Cadwalader, Wickersham & Taft LLP
The SEC and CFTC granted no-action relief to broker-dealers (SEC) and to futures commission merchants and introducing brokers (CFTC) regarding the net capital implications resulting ...
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