Mondaq All Regions: Accounting and Audit
Koury Lopes Advogados
Em homenagem aos 30 anos da Constituição Federal Brasileira, o nosso especialista em Direito Tributário, Victor Polizelli, redigiu o artigo "Contabilização de tributos sobre o lucro e a utilização de prejuízos fiscais ...
Katona & Partners Attorneys at Law
Gazdasági társaságok számára az éves beszámoló készítésének kötelezettsége – hellyel-közzel mint érett gazdaságról beszélve ...
S.S. Rana & Co. Advocates
India is an increasingly favoured business hub offering numerous commercial opportunities.
S.S. Rana & Co. Advocates
The mode of communication channelizes transmission for linking one person to another.
KPMG Luxembourg
Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.
Frank Legal & Tax
With annual accounts, also referred to as the annual financial statements, the bookkeeping closes the respective business year.
Moroğlu Arseven
The New Framework includes a chapter regarding presentation and disclosure.
Moroğlu Arseven
Turkey has revised accounting principles for mergers of establishments which are subject to joint control, eliminating uncertainty about this issue and ensuring consistency in practice.
Squire Patton Boggs LLP
On October 26, 2018, the CMS issued a proposed rule that will, among others initiatives, allow CMS to recover higher dollar amounts of improper payments made to Medicare Advantage Organizations.
The Big Four auditors are coming under increasing amounts of scrutiny over financial reporting 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.
Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report.
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Hunton Andrews Kurth LLP
On November 7, 2018, the Data Protection Authority of Bavaria for the Private Sector (the "BayLDA") issued a press release describing audits completed and pending in Bavaria since the EU General...
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.
Caplin & Drysdale
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
Cooley LLP
The selection of and disclosure regarding CAMs will certainly present a challenge for both audit committees and auditors.
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TMF Group
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.
Abbatescianni Studio Legale e Tributario
The caveat emptor principle, that literally means let the buyer beware, has been followed for many years by the Courts of England. These simple words were an easy focus for judicial thought, a principle to be invoked when the going is difficult, a guide to be followed amid the baffling uncertainties of litigation.
Damania & Varaiya
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
Moroğlu Arseven
Turkey has revised accounting principles for mergers of establishments which are subject to joint control, eliminating uncertainty about this issue and ensuring consistency in practice.
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
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.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Clyde & Co
The approach to combustible cladding on existing buildings in Australia is not uniform with each state providing a different response to the risk posed by combustible cladding on public and private
Scott & Scott LLP
Facing a software audit is a daunting process, which takes time, money, and resources to complete. Typically, the first question the target of an audit asks is whether the audit is legitimate,
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