Mondaq USA: Accounting and Audit > Accounting Standards
Cadwalader, Wickersham & Taft LLP
FINRA advised firms using third-party recordkeeping service providers ("providers") to ensure that contracts comply with recent guidance issued by the SEC Division of Trading and Markets staff.
Hunton Andrews Kurth LLP
Recently, in a wide-ranging speech, the SEC's Chief Accountant, Wes Bricker, provided his thoughts on how the SEC accounting staff analyzes accounting issues
Withers LLP
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
Mayer Brown
It is already that time of year when public companies should be thinking about the 2019 proxy and annual reporting season
Shearman & Sterling LLP
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
Cadwalader, Wickersham & Taft LLP
FINRA created a new Securities Industry Essentials ("SIE") examination and revised several of its representative-level qualification examinations.
Foley & Lardner
On August 17, 2018, the U.S. Securities and Exchange Commission (SEC) announced that it had adopted a wide-ranging set of amendments (the "amendments") ...
Ostrow Reisin Berk & Abrams
The actual assets that an organization had available for use in the ordinary course of business was blurred on the financial statements.
Jones Day
Both assets and financial liabilities on the balance sheets of lessees will increase as a result of these changes.
Thompson Coburn LLP
Much of the recent transactional activity has been driven by an increase in the number of colleges and universities that have attractive attributes, but nonetheless are in some form of financial distress.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible.
Cooley LLP
You remember, of course, that last month, the president, on his way out of town for the weekend, tossed out to reporters the idea of eliminating quarterly reporting.
Hunton Andrews Kurth LLP
Determining the "date of grant" of an equity award is important if the issuer desires accurate accounting charges and compliance with applicable tax laws.
Jones Day
The ECB identified the reduction of NPL exposures as a supervisory priority and provided guidance on provisioning backstops.
Cadwalader, Wickersham & Taft LLP
The CFTC Division of Swap Dealer and Intermediary Oversight (the "Division") provided no-action relief allowing the auditors of futures commission merchants ("FCMs") ...
Withers LLP
On August 10, 2018, the Public Company Accounting Oversight Board released a draft of its five-year strategic plan. For the first time, PCAOB is seeking public comment on the draft plan...
Womble Bond Dickinson
The U.S. Securities and Exchange Commission (SEC) has adopted final rules1 to eliminate redundant, duplicative, overlapping, outdated, or superseded disclosure requirements.
Duff and Phelps
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.
Sheppard Mullin Richter & Hampton
On August 17, 2018, the Securities and Exchange Commission (SEC) approved amendments to certain of its disclosure requirements that have become redundant, duplicative ...
Cadwalader, Wickersham & Taft LLP
The Public Company Accounting Oversight Board ("PCAOB") discovered a high number of audit deficiencies among auditors of broker-dealers based on data collected from 75 firms and 116 audits conducted during 2017.
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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.
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Ostrow Reisin Berk & Abrams
New clients frequently ask us how to best organize their neglected books.
Ostrow Reisin Berk & Abrams
The FASB has recently issued ASU 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, which is an amendment of FASB ASC 958-602...
Cooley LLP
You've got to just love the irony: the SEC's amendments mandating the use of Inline XBRL aren't even effective yet
Ostrow Reisin Berk & Abrams
The time has come to begin implementing the new not-for-profit financial statement presentation standard. ASU 2016-14 is effective for all not-for-profit entities with calendar years ...
Dentons
After publishing a proposed rule more than five and a half years ago, the Cost Accounting Standards Board on July 17, 2018 issued a final rule revising the CAS exemption for contracts or subcontracts ...
Sheppard Mullin Richter & Hampton
On August 17, 2018, the Securities and Exchange Commission (SEC) approved amendments to certain of its disclosure requirements that have become redundant, duplicative ...
Cadwalader, Wickersham & Taft LLP
FINRA created a new Securities Industry Essentials ("SIE") examination and revised several of its representative-level qualification examinations.
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
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