Mondaq USA: Accounting and Audit > Accounting Standards
Shearman & Sterling LLP
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
Ruchelman PLLC
When a Canadian or U.S.-based multinational finds itself under audit, the taxpayer and the tax authority are often at odds over what documentation is subject to disclosure...
Cooley LLP
LIBOR, the London Interbank Offered Rate, is calculated based on estimates submitted by banks of their own borrowing costs.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updating the U.S. Generally Accepted Accounting Principles ("GAAP") financial reporting taxonomy.
Cadwalader, Wickersham & Taft LLP
The Office of the Comptroller of the Currency, the Federal Reserve Board and the FDIC adopted a rule to provide banking organizations with the option to "phase in over a three-year period the day-one" regulatory capital...
Cooley LLP
In the first 30-day window after the date of the restated financials, the authors found no statistically significant abnormal returns.
Cooley LLP
Now back to work, SEC Enforcement once again takes up the issue of internal control over financial reporting.
Jones Day
In 2018, the SEC continued to pursue many of the same initiatives and objectives it articulated in 2017, including emphasizing retail investor protections and keeping pace with technological change.
Shearman & Sterling LLP
On 13 November 2018, Hampton-Alexander published its third annual report on improving gender balance in FTSE leadership, assessing the progress that has been made since its predecessor,
Shearman & Sterling LLP
On 6 November 2018, the FRC published a report aimed at encouraging better reporting by allowing users to access the quality of management's decisions.
Shearman & Sterling LLP
On 30 October 2018, the FRC launched a project which will review current financial and non-financial reporting practices, consider what information shareholders and other investors require,
BakerHostetler
In the wake of bipartisan criticism from Congress over sweeping new accounting rules for the banking industry, the Financial Accounting Standards Board (FASB) is hosting a roundtable discussion.
Cooley LLP
Note that copy A downloaded from this website should not be filed.
Duff and Phelps
ASC 842 – Leases (Accounting Standards Update No. 2016-02), issued by the Financial Accounting Standards Board in February 2016, will take effect on January 1, 2019 for calendar-year public companies.
Duff and Phelps
The enactment of H.R. 1, formerly known as the Tax Cuts and Jobs Act ("TCJA"), on December 22, 2017 marks the first major overhaul of the U.S. federal income tax system in over 30 years.
Proskauer Rose LLP
The company settled the action, agreeing to pay a civil money penalty of $100,000.
Cooley LLP
You may recall that at the end of last year, SEC Chair Jay Clayton and Corp Fin Chief Accountant Kyle Moffatt were warning at various conferences about some of the risks the SEC was monitoring, among them the LIBOR phase-out, ...
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").
Shearman & Sterling LLP
In this newsletter, we provide a snapshot of the principal Asian, U.S., European and selected international governance and securities law developments of interest to Asian corporates and financial institutions.
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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.
Shearman & Sterling LLP
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Duff and Phelps
ASC 842 – Leases (Accounting Standards Update No. 2016-02), issued by the Financial Accounting Standards Board in February 2016, will take effect on January 1, 2019 for calendar-year public companies.
Cooley LLP
LIBOR, the London Interbank Offered Rate, is calculated based on estimates submitted by banks of their own borrowing costs.
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").
Cooley LLP
In the first 30-day window after the date of the restated financials, the authors found no statistically significant abnormal returns.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updating the U.S. Generally Accepted Accounting Principles ("GAAP") financial reporting taxonomy.
Ruchelman PLLC
When a Canadian or U.S.-based multinational finds itself under audit, the taxpayer and the tax authority are often at odds over what documentation is subject to disclosure...
Shearman & Sterling LLP
In this newsletter, we provide a snapshot of the principal Asian, U.S., European and selected international governance and securities law developments of interest to Asian corporates and financial institutions.
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