Mondaq All Regions: Accounting and Audit
Deloitte Albania sh.p.k
In an Oxford study in recent years, Audit was evaluated as one of the most likely professions to be fully automated in the near future / with a probability of 94%.
Crowe Soberman LLP
Financial reporting is undergoing several upcoming changes in 2018. We've summarized the new measures and discuss how they may impact you.
Torys LLP
On December 20, the Supreme Court of Canada (SCC) released its decision in Deloitte & Touche v. Livent Inc. In a 4-3 decision, the majority held that auditors may be liable for losses ...
Osler, Hoskin & Harcourt LLP
In a significant decision on December 20, 2017, the Supreme Court of Canada provided important guidance on the scope of responsibility of auditors in Canada.
Blake, Cassels & Graydon LLP
On December 20, 2017, the Supreme Court of Canada (SCC) released its long-awaited decision in Deloitte & Touche v. Livent Inc. (Receiver of) (Livent)...
Basham, Ringe y Correa, S.C.
El Consejo Técnico del Instituto Mexicano del Seguro Social (IMSS), publicó los formatos para la presentación del Dictamen por contador público autorizado, a través del Sistema de Dictamen Electrónico del IMSS.
Deloitte Nigeria
When an asset is being sold individually, IFRS 5 applies only if it is a non-current asset. When a group of assets is being disposed of in a single transaction, the classification and presentation requirements...
Moroğlu Arseven
Turkey's Public Oversight, Accounting and Auditing Standards Authority has updated a range of Independent Auditing Standards.
Moroğlu Arseven
The updated Financial Reporting Standards are below.
Moroğlu Arseven
Turkey's Public Oversight, Accounting and Auditing Standards Authority has declared that if an independent audit firm has its activity permit suspended, the permit will not be cancelled...
Withers LLP
On December 19, 2017, the IRS published new regulations implementing a centralized partnership tax audit regime under the Bipartisan Budget Act of 2015.
TMF Group
Very high scope of accounting and tax services and a high level of customer satisfaction, with customised, localised client solutions.
Scott & Scott LLP
In order to effectively manage their software usage and to mitigate compliance exposure, companies need to know how to gather and analyze information regarding their product usage.
Caplin & Drysdale
The Bipartisan Budget Act of 2015 fundamentally changed the rules by which partnerships, and entities taxed as partnerships (such as limited liability companies), interact with the Internal Revenue Service in an audit or litigation.
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 ...
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.
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...
With respect to the first phase, the new tool includes suggested questions that focus on matters related to auditor tenure.
Scott & Scott LLP
A newer audit model Microsoft launched is the SPLA certified self-assessment.
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Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Worrells Solvency & Forensic Accountants
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Khaitan & Co
There are various provisions in the Act, which require valuation by a registered valuer including issuance of shares on preferential basis, compromise and arrangements between company and its creditors or members, minority shareholding buy-out, liquidation, etc.
Norton Rose Fulbright Australia
The article includes a summary of the corporate activity in Australia in recent years around data analytics or big data.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Coleman Greig Lawyers
Having a structured and systematic credit policy in place is crucial to mitigate against the strain of unpaid debts.
Worrells Solvency & Forensic Accountants
This article covers the options that can improve cash flow and, when insufficient, where to get additional funding.
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